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    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
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    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
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    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
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      Compensation was sought for loss of seized silver and cash...

      Seized silver and cash stolen in state custody: compensation awarded for negligent loss; relief limited to undisputed shortfall

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      GSTJanuary 6, 2026Case LawsHC
      Compensation was sought for loss of seized silver and cash stolen from a police station while in State custody. The seizure was an exercise of sovereign power, but the subsequent loss was attributable to negligence of public officials, amounting to a constitutional tort infringing the claimant's right to carry on trade under Article 19(1)(g); compensation was therefore maintainable and granted. On quantification, the forum declined to adjudicate disputed purity of returned silver for lack of material, and confined relief to the undisputed shortfall between seized and returned quantities. The claimant was held entitled to return of 23.44 kg silver valued as on the date of compliance, with Rs. 7,95,000 adjusted against that value; petition allowed. - HC

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      ActsIncome Tax