The Supreme Court restored the trial court’s dismissal of an injunction suit where plaintiffs failed to prove ownership and property boundaries were ambiguous.
The tribunal ruled that an assessment order signed manually instead of digitally in e-proceedings violates binding CBDT instructions and is legally void.
The court upheld GST cancellation after finding inconsistent affidavits and no supporting evidence of business activity. Mere allegations of procedural lapse without prejudice were held insufficient.
The High Court confirmed interim bail after noting parity with co-accused, lack of misuse of liberty, and prolonged investigation with no immediate trial prospects.
Court held that a charge sheet does not infringe rights and cannot be challenged at threshold unless limited exceptional grounds exist. Ruling emphasizes that employees must raise objections during departmental inquiry.
The petition was dismissed as assessee failed to explain prolonged inaction after original order and demand notice. Ruling affirms that writ jurisdiction is discretionary and time-sensitive.
The High Court granted provisional anticipatory bail where the accused was not apprehended at the scene and no liquor was recovered from his possession.
CESTAT held that restricted goods fall within the scope of prohibition when import conditions are not met. While confiscation was sustained, the penalty was reduced as no malafide intent was found.
The issue was whether the EPF appellate tribunal could mechanically order pre-deposit. The High Court held that failure to consider prima facie case, balance of convenience, and irreparable injury renders such an order unsustainable.
The issue was prolonged detention of undeclared gold without a statutory notice. The Court held that failure to issue a show cause notice within the prescribed time mandates release of the seized goods.
