Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC adjudicated a petition regarding illegal seizure of goods, finding that ongoing investigations by GST and Income Tax Departments preclude immediate release. The court directed: (i) Departments must provide notice to Petitioner of proceedings, (ii) Petitioner may seek goods' release through statutory provisions under CGST Act or Income Tax Act, and (iii) Departments shall not dispose of seized goods until investigations and adjudication are completed. The court explicitly noted no examination of case merits and disposed of the petition, enabling Petitioner to pursue administrative remedies for potential goods' release.
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