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High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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Supreme Court Allows Appeals Against De-Freezing of Bank Accounts in Seizure Case Under Section 102(3) CrPC — Delayed Reporting to Magistrate Does Not Vitiate Seizure Order; Requirement is Directory, Not Mandatory.

The Supreme Court considered appeals by the first informant in Crime No.318 of 2022 against an order of the Madras High Court dated 09.08.2023, which ...

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High Court of Karnataka Allows Writ Petition Quashing Seizure Order Under Section 67(2) of CGST Act Due to Non-Compliance with Mandatory Requirements. Seizure of cash from residential premises of an employee without proper authorization and recording of reasons held invalid, cash ordered to be returned.

The petitioners, B. Kusuma Poonacha and J K Manjunath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High C...

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High Court of Karnataka Acquits Accused in NDPS Act Case Due to Non-Compliance with Mandatory Search and Seizure Procedures. Failure to Join Independent Witnesses and Non-Production of Seized Contraband Before Court Renders Conviction Unsustainable Under Section 20(b) of NDPS Act, 1985.

The case pertains to a criminal appeal filed by Mustaq Ahamed alias Maamu and Siraj Basha alias Siraj alias Gunda against the judgment of conviction a...

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Bombay High Court Dismisses Revision Against CBI Investigation Order in NSEL Scam Case. Court holds that an applicant not an accused has no locus standi to challenge investigation orders under Section 397 CrPC.

The applicant, Jignesh Prakash Shah, filed a Criminal Revision Application under Section 397 of the Code of Criminal Procedure, 1973 (CrPC) before the...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 42 of NDPS Act, 1985. Secret Information Not Reduced to Writing and Forwarded to Superior Officer, Vitally Affecting the Prosecution Case.

The appellant, Satnamsingh Sodi, was convicted by the learned Sessions Judge & Special Judge, Nanded, in Special Case (NDPS) No. 24/1998 for the offen...