The Court held that reassessment cannot be initiated once an assessment is conclusively closed. Supreme Court directions on reassessment notices were found inapplicable to finalized cases.
The Court examined whether a motorcycle could be confiscated when illicit liquor was carried by a rider without owner involvement. It held that absence of use of the vehicle for transport and lack of owner connivance invalidated confiscation.
The Court quashed a confiscation order after finding no proof of personal notice to the owner. The ruling underscores that meaningful notice and opportunity are mandatory before confiscation.
The Court examined whether an owner could be blamed when a stolen vehicle was misused for illegal liquor transport. It ruled that provisional release was justified after ownership verification and furnishing of sureties, despite confiscation liability.
Income Tax Department was directed to encash the Demand Draft, confirm the sale, and issue the Sale Certificate in favour of the highest bidder, without prejudice to the Petitioner’s rights.
Contempt Petition was not maintainable, as the NCLT had independent and effective jurisdiction under Section 425 of the Companies Act, 2013 to punish for contempt of its own orders, including those passed under the IBC.
Bombay High Court held that revisionary order which set aside eviction order is not sustainable in law. Court also held that using AI tool as aid for filing submission without verifying its content is not acceptable.
The Court examined whether the Rajasthan ACB could investigate corruption cases against Central Government employees without CBI approval. It held that the ACB has concurrent jurisdiction under the PC Act and such investigations are valid in law.
The court affirmed disciplinary action where an auditor failed to detect ever-greening of assets and misreporting in audit accounts. The ruling confirms that serious audit lapses justify temporary removal from professional rolls.
The court held that arrest during a GST investigation was unlawful as mandatory safeguards under the BNSS were not followed. Failure to record reasons for arrest rendered the action invalid.
