The court set aside the conviction after finding inconsistencies in key witness statements and lack of corroborative evidence. It held that the prosecution failed to establish the case beyond reasonable doubt.
The Court dismissed the petition as the same bail condition had been previously upheld. The key takeaway is that issues already adjudicated cannot be reopened.
The case deals with rejection of a delayed tax appeal due to insufficient explanation. The Court upheld the defect but allowed another opportunity to justify the delay and pursue the appeal.
The Court upheld addition of unexplained income after finding no credible evidence of the donor’s financial capacity. It ruled that failure to establish source and genuineness of cash gifts justifies tax addition.
The High Court quashed assessment and penalty orders after finding notices were sent to an incorrect email address. It held that improper service denied the taxpayer a fair hearing, violating natural justice. The case underscores the necessity of valid notice for lawful proceedings.
The case addressed rejection of a GST refund application without following mandatory procedural requirements. The Court held the order unsustainable and directed fresh adjudication in accordance with Rule 92.
The case involved seizure of 1000 grams of suspected ganja at an airport. The Court granted bail considering it as intermediate quantity and noting custody duration and investigation stage.
The court allowed the CBI’s delayed appeal, emphasizing that serious criminal allegations should be examined on merits rather than dismissed on technical grounds. The ruling highlights a liberal approach in condoning delay to ensure justice.
The Court set aside the IGST demand on re-imported goods, holding that liability depends on whether input tax credit was availed. It directed the petitioner to furnish a certificate and allowed fresh adjudication.
The ruling requires authorities to hear and decide delay and stay petitions promptly while suspending recovery proceedings. It highlights procedural fairness in tax disputes.
