The Court dismissed the petition seeking release of seized gold, noting that the 2018 confiscation order was never challenged. The ruling held that no interference was warranted at this stage.
The Court held that private, non-revenue flights did not meet the definition of non-scheduled passenger services under the Notification. The case reinforces that only remunerated transport qualifies for exemption.
Delhi High Court dismissed anticipatory bail for accused in a ₹2.4 crore foreign cigarette smuggling case, citing ongoing investigation and prima facie evidence of involvement.
The Court held that GST authorities wrongly calculated tax on total turnover despite having actual combo-pack sales data. The ruling directs recalculation of pre-deposit based only on relevant B2B and B2C sales.
Court held prima facie that converting property from leasehold to freehold forms part of a sale and does not constitute a supply under GST. The ruling pauses recovery of GST until further hearing.
The Court held that civil courts retain jurisdiction to cancel registered sale deeds, as DRTs cannot adjudicate such relief. The ruling sets aside rejection of the plaint and restores the suit for trial, clarifying limits of Section 34 SARFAESI.
Court held that Customs cannot detain seized goods without issuing a show cause notice within the statutory timeline. The ruling mandates release of goods when procedural safeguards under Sections 110 and 124 are violated.
The Court restored a time-barred appeal after noting BSNL’s voluntary payment of differential duty. The ruling permits the case to be heard on merits despite a 652-day delay.
The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal under Section 107.
Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate remedy.
