The issue involved ex parte orders passed after SCNs were uploaded in a manner not effectively communicated. The Court held that such service did not ensure proper notice and denied opportunity to respond. The key takeaway is that effective communication of notices is essential for valid adjudication.
The issue involved recovery of export refunds based on Rule 96(10). The Court held that omission of the rule without a saving clause removed the legal basis for such recovery. The key takeaway is that proceedings cannot survive when the underlying rule ceases to exist.
The issue involved delay in formal arrest despite recovery of contraband at the airport. The Court held that failure to produce the accused before a Magistrate within 24 hours resulted in illegal detention. The key takeaway is that procedural safeguards on arrest must be strictly followed even in NDPS cases.
The issue involved lack of operational GST Tribunal despite its formal constitution. The Court noted that this forces taxpayers to approach the High Court unnecessarily. The key takeaway is that authorities must ensure timely functionality of statutory tribunals.
The issue involved penalty despite proper documentation. The Court held that valid invoice and e-way bill establish ownership, making action under Section 129(1)(b) invalid.
The issue involved whether valuation for release should follow invoice value or enhanced value. The Court held that Section 129(1)(a) applies, mandating release based on invoice valuation.
The issue involved taxing property value as unexplained investment without prior notice. The Court held that absence of a show cause notice under Section 69 violated principles of natural justice, leading to quashing of the order.
The issue involved whether objections to land acquisition were time-barred. The Court held that the limitation period begins from newspaper publication, making the objections valid and rejecting the challenge.
Delhi High Court held that property acquired from proceeds of crime before Prevention of Money Laundering Act can be attached u/s. 5(1) since possession continued after Prevention of Money Laundering Act came into force.
A petition concerning money laundering, illegal mining and granite quarrying was dismissed as the Court found sufficient averments disclosing cognizable offence against assessee
