The Court held that allegations were based on documents already seized, making custodial interrogation unnecessary. Anticipatory bail was granted considering the nature of evidence and limited statutory punishment.
The Court held that imports with bills of lading dated on or before 31 March 2023 were entitled to TRQ exemption despite later clearance. Refund of duty paid during the policy gap was directed.
The Court held that claims exceeding ₹1 crore under the Scheme cannot be rejected outright. Such claims must be examined with enhanced verification as expressly provided in the policy.
The case examined the effect of prolonged departmental inaction after a Tribunal remand. The Court ruled that since the statutory time limit had long lapsed, nothing survived for adjudication.
The Court held that a private commercial bank is not amenable to writ jurisdiction under Article 226. The key takeaway is that disputes with private banks must be pursued before appropriate alternative forums.
The Court ruled that time spent pursuing a rectification application filed within time must be excluded while computing limitation for a GST appeal. The key takeaway is that bona fide rectification proceedings protect appellate rights.
The issue was whether Central GST could continue proceedings when State GST had already initiated action on the same issue. The High Court disposed of the petition by directing authorities to follow the Supreme Court’s guidelines to avoid parallel adjudication.
The issue concerned summons issued during an ongoing enquiry into a complaint. The High Court held that no intervention was required while the enquiry was in progress.
The Court found that intimations under Sections 143(1) and 154(3) were not communicated due to technical reasons. The matter was remitted for fresh consideration after a revised audit report was filed.
The Court considered whether ELISA kits qualify as diagnostic items eligible for customs exemption. Pending final adjudication, interim protection was granted with a direction against coercive recovery.
