Search Results for "Section 138B"

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Search Results for "Section 138B"

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High Court

High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

29 Jan 2026

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

High Court

High Court of Karnataka Upholds Conviction in Cheque Dishonour Case — Dishonour of Cheque for Outstanding Dues Constitutes Offence Under Section 138 of Negotiable Instruments Act, 1881. The court held that the presumption under Section 139 of the N.I. Act applies and the accused failed to rebut it, confirming the conviction and fine.

11 Mar 2013

The petitioners, M/s Gold Field Steels Pvt Ltd and Sri Sundareshan, were convicted by the XXI Addl. Chief Metropolitan Magistrate, Bangalore, for the ...

High Court

Bombay High Court Dismisses Writ Petitions Challenging Customs Adjudication Order for Lack of Compliance with Section 138B; Directs Petitioners to Avail Alternate Remedy. Failure to Avail Opportunity for Cross-examination Precludes Exercise of Writ Jurisdiction Under Article 226.

26 Jun 2019

The petitioners, engaged in import of goods such as rechargeable torches and LED lights, were issued show cause notices by the Directorate of Revenue ...

High Court

Bombay High Court Quashes Customs Order-in-Original for Violation of Natural Justice — Petitioner Denied Cross-Examination Opportunity Under Section 138B of Customs Act, 1962. The court held that denial of cross-examination vitiates the proceedings and remitted the matter for fresh adjudication.

5 Dec 2023

The petitioner, Shri Bipin Badani, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging the o...

High Court

Bombay High Court Quashes Customs Order-in-Original for Violation of Natural Justice — Petitioner Denied Opportunity to Cross-Examine Witnesses Under Section 138B of Customs Act, 1962. The court held that breach of natural justice renders the order invalid and remitted the matter for fresh adjudication.

5 Dec 2023

The petitioner, Shri Bipin Badani, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging an or...

High Court

CUSTOMS APPEAL NO. 100 OF 2012

29 Jan 2016

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High Court

Bombay High Court Quashes Collector’s Order Declaring Gram Panchayat Seats Vacant Under Section 13A of Maharashtra Village Panchayats Act. Timely Dispatch of Resignation by RPAD Held Sufficient Compliance; Receipt After Deadline Does Not Invalidate Resignation.

6 Jul 2018

The petitioner, Kaveri Hanumant Borge, was elected as a member of the Babhalkhunta Gram Panchayat and directly elected as Sarpanch on 9th October 2017...

High Court

High Court of Bombay at Goa Allows Customs Appeals in Gold Smuggling Case Due to Lack of Evidence and Procedural Violations. Confiscation of Gold and Imposition of Penalties Set Aside for Failure to Prove Smuggling Beyond Reasonable Doubt.

11 Oct 2017

The case involves five appeals filed by Ciabro Alemao (through legal representatives), Joaquim Alemao, Churchill Alemao, Anthony John Rodrigues, and S...

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