The High Court confirmed interim bail after noting parity with co-accused, lack of misuse of liberty, and prolonged investigation with no immediate trial prospects.
Court held that a charge sheet does not infringe rights and cannot be challenged at threshold unless limited exceptional grounds exist. Ruling emphasizes that employees must raise objections during departmental inquiry.
The petition was dismissed as assessee failed to explain prolonged inaction after original order and demand notice. Ruling affirms that writ jurisdiction is discretionary and time-sensitive.
The High Court granted provisional anticipatory bail where the accused was not apprehended at the scene and no liquor was recovered from his possession.
CESTAT held that restricted goods fall within the scope of prohibition when import conditions are not met. While confiscation was sustained, the penalty was reduced as no malafide intent was found.
The issue was whether the EPF appellate tribunal could mechanically order pre-deposit. The High Court held that failure to consider prima facie case, balance of convenience, and irreparable injury renders such an order unsustainable.
The issue was prolonged detention of undeclared gold without a statutory notice. The Court held that failure to issue a show cause notice within the prescribed time mandates release of the seized goods.
Delhi High Court quashed a GST adjudication order passed ex parte, holding that taxpayer was not given a proper opportunity to reply or be heard, and remanded matter for fresh adjudication.
The High Court set aside an order rejecting condonation of a 13-day delay in filing a return during the COVID period. It held that pandemic-related constraints constituted genuine hardship and required proper consideration. The matter was remanded for fresh decision.
The tribunal examined whether an assessment under section 144 could survive without issuance of a notice under section 143(2). It held that non-issuance of the mandatory notice rendered the assessment void ab initio.
