The Delhi High Court denied bail to a Kenyan national intercepted with 789 grams of cocaine ingested in capsules. The ruling cited the mandatory bar under Section 37 of the NDPS Act against granting bail in commercial quantity cases.
The Gauhati High Court dismissed a Customs Department appeal regarding gold confiscation despite a contrary ruling from the Meghalaya High Court. The court adhered to its own binding Division Bench precedent on the ₹1 crore appeal limit.
The Andhra Pradesh High Court disposed of the writ petition by Midsea International, which challenged a customs summons and the detention of a perishable consignment. The Court ordered the authorities to consider the petitioner’s explanation to the show-cause notice and pass a final order within two weeks
The Madras High Court dismissed a writ petition for goods detention, stating the Customs Act provisions for transhipment were not applicable. The court advised the petitioner to pursue the matter under admiralty jurisdiction.
HC granted regular bail to director accused of availing fake input tax credit of ₹23.06 crore, noting that assessment was pending and purpose of the Act is revenue recovery, not punitive detention.
HC held that leasing a residential property for residential use is exempt from GST and that GST cannot be included in rent for stamp duty computation, directing refund of ₹2.58 lakh wrongly collected.
High Court ruled that an AO’s failure to determine if a unit sale was a slump sale (S.50B) or short-term capital gain (S.50) made the assessment erroneous and reversible under Section 263.
Delhi HC prima facie held that National Commission for Scheduled Tribes (NCST) lacked jurisdiction to prevent Axis Bank from enforcing its security interest under SARFAESI Act and stayed summons requiring personal appearance of bank’s MD and CEO.
The High Court directed the GST authority to consider dropping the cancellation proceedings and restoring the registration if the taxpayer pays all pending tax dues, interest, and late fees. The ruling applied the proviso to Rule 22(4) of the CGST Rules.
Chhattisgarh HC directs GST Intelligence to avoid coercive action against a taxpayer in a fake ITC investigation, provided the taxpayer cooperates with the inquiry.
