Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
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
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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