Search Results for "search and seizure"

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High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...

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Supreme Court Dismisses Appeals by Liquidators Challenging Benami Act Attachment Orders, Upholds NCLAT Ruling that IBC Authorities Lack Jurisdiction to Entertain Challenges to Benami Act Orders During Insolvency Proceedings

The Supreme Court dismissed a batch of civil appeals filed by liquidators challenging provisional attachment orders issued under the Prohibition of Be...

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Supreme Court Acquits Russian National in NDPS Case Due to Procedural Violations and Unreliable Evidence. Conviction Overturned for Non-Compliance with Search Procedures and Doubtful Arrest Timing

The Supreme Court acquitted Appellant, a Russian national, who was convicted under the Narcotic Drugs and Psychotropic Substances Act, 1985 for posses...

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

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Bombay High Court dismissed writ petitios challenging notices under Section 153C of the Income-Tax Act, 1961, ruling that disputed questions of fact regarding incriminating material, limitation, and jurisdiction should be agitated before appellate authorities.

Income-Tax Act, 1961 – Section 153C – Limitation, Jurisdiction & Incriminating Material – Writ Petition Not Maintainable The writ petition ...

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High Court of Judicature at Bombay Quashes Criminal Proceedings Against BPCL Officials—Lack of Offence Under Essential Commodities Act, 1955 and LPG Distribution Order, 2000

Absence of Statutory Violation—No Offence Attracted Under Section 7 of the Essential Commodities Act, 1955—Unauthorized Raid by Vigilance Squad Re...