Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Challenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral rough stone and gravel. The HC found the writ petition not maintainable because the petitioner filed a representation and participated in the proceedings; consequence: petition dismissed. Separately, the court required that any coercive action be preceded by consideration of the petitioners representation, an opportunity of hearing, and issuance of a reasoned order; consequence: respondent directed to consider the reply dated 12.12.2025 on merits, afford hearing, and pass a reasoned order before taking coercive steps.
Challenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral rough stone and gravel. The HC found the writ petition not maintainable because the petitioner filed a representation and participated in the proceedings; consequence: petition dismissed. Separately, the court required that any coercive action be preceded by consideration of the petitioners representation, an opportunity of hearing, and issuance of a reasoned order; consequence: respondent directed to consider the reply dated 12.12.2025 on merits, afford hearing, and pass a reasoned order before taking coercive steps.
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