CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was ...

Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...

The assessee claimed the firm had dissolved and deposits belonged to a partner. The Tribunal held that absence of documentary proof justified treating bank deposits as unexplained ...

The Court held that rejection of a GST appeal was invalid where prior payments under protest already satisfied the mandatory 10% pre-deposit ...

Explains the legal requirement for signing financial statements and clarifies that responsibility rests with management, not the ...

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 ...

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 ...

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 ...

The High Court granted provisional anticipatory bail where the accused was not apprehended at the scene and no liquor was recovered from his ...

The High Court confirmed interim bail after noting parity with co-accused, lack of misuse of liberty, and prolonged investigation with no immediate trial ...

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 ...

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 ...