84 court rulings on Customs Search & Seizure Powers (Sections 100–110) — sourced from Supreme Court, High Courts, CESTAT, AAR and AAAR.
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ashok Parasuram Uthale vs The Intelligence Officer*. *** ### **Judgment Summary** **Case Title:** Ashok Parasuram Uthale vs The Intelligence Officer **Court:** High Court of Kerala...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Ashrafbhai Ibrahimbhai Kalavdiya vs Union Of India And Anr** **Court:** The High Court of Judicature at Bombay **Case No:** Criminal Bail Application No. 420...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: M/S D.S. Enterprises vs Principal Commissioner Of Central Goods and Services Tax** **1. Outcome** This is an interim order. The High Court has not quashed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Kashish Optics Ltd. vs The Commissioner, Cgst Delhi West & Ors. *** ### **Judgment Summary** **Case Title:** M/S Kashish Optics Ltd. vs The Commissioner, Cgst Delhi West &...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S N.P. Industries vs Union Of India & Ors*. *** ### **Judgment Summary** **Case Title:** M/S N.P. Industries vs Union Of India & Ors **Citation:** W.P.(C) 8053/2025 & W.P.(C)...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of Oral Order: Patna High Court** **Case:** M/S Sri Sai Food Grain And Iron Stors vs The State Of Bihar **Date of Order:** February 12, 2025 **Case...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Gunnam Infra Projects Private Limited vs The Union Of India*. *** ### **Judgment Summary: M/S. Gunnam Infra Projects Private Limited vs The Union Of India** **1. Outcome** The...
Of course. As a Senior GST Legal Analyst, I have analyzed the provided court order. Please note, while the analysis is from the perspective of a GST legal expert, the judgment in question pertains to the **Income Tax Act, 1961**, not GST law. The only reference to GST is...
As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Judgment: Union of India vs. Shri Shashi Kumar Choudhary And Anr** **Date of Judgment:** 24 September, 2025 **Court:** The Gauhati High Court --- #### **1. Outcome** The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Rahul R Bhat vs P.V. Rethnakaran*. *** ### **Judgment Summary: W.P.(C) No. 2736 of 2025** **1. Outcome** The writ petition was dismissed by the High Court of Kerala, finding no merit...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shivam Iron Store vs. Union Of India & Anr.* *** ### **Summary of Judgment** **Case Title:** Shivam Iron Store Through Proprietor Jagdish Rai Bansal vs Union Of India &...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *The Intelligence Officer vs M/S Kesar Color Chem Industries*. *** ### **1. Outcome** The Writ Appeal filed by the Intelligence Officer, DGGI, was **dismissed**. The High Court upheld the order...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Aimlay Private Limited vs Commissioner Of Central Tax*. *** ### **Judgment Summary: Aimlay Private Limited vs Commissioner Of Central Tax** #### **1. Outcome** The writ petition was...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Aimlay Private Limited vs. Commissioner of Central Tax*. *** ### **GST Judgment Summary** **Case Title:** Aimlay Private Limited (Through The Director Sh. Rakesh Gupta) & Ors. vs....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Aimlay Private Limited vs. Commissioner of Central Tax** #### **1. Outcome** This is an interim order with the following outcomes: * **Provisional...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Bangalore Electrical Supply vs The Assistant Commissioner Of Central Tax** **1. Outcome** The writ petition was **allowed**. * The impugned...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Case Summary: Jai Prakash Jalan vs. DGGI** **W.P.(CRL) 3551/2024, Delhi High Court** **Date of Order:** 13 November, 2024 **Coram:** Hon'ble Mr. Justice Chandra Dhari...
Excellent. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Jetibai Grandsons Services India Pvt Ltd vs Union Of India & Ors.* *** ### **Summary of Judgment: W.P. (C) 438/2024** **1. Outcome** The writ petition was **dismissed** by the Delhi...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Kesar Colour Chem Industries vs The Intelligence Officer*. *** ### **Summary of Judgment** **1. Outcome** The writ petition was partially allowed. The Court declared the recovery...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S R.C. Infra Digital Solutions vs. Union of India. *** ### **Judgment Summary** **1. Outcome** The writ petition was **dismissed** with no order as to costs. The Court found no merit in the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Stalwart Alloys India Pvt Ltd vs Union Of India And Ors. *** ### **1. Outcome** The writ petitions were **allowed**. The Court quashed the orders/letters dated 08.07.2020 and 15.03.2022 by...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shree Sai Hanuman Smelters Private Limited vs Senior Intelligent Officer*. *** ### **GST Judgment Summary** **Title:** Shree Sai Hanuman Smelters Private Limited vs Senior...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Union Of India vs Gautam Garg*. *** ### **Judgment Summary: Union Of India vs Gautam Garg** **1. Outcome** The High Court **allowed** the bail cancellation application filed by the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Best Crop Science Pvt. Ltd. vs Superintendent, CGST*. --- ### **Judgment Summary: Best Crop Science Pvt. Ltd. vs Superintendent, CGST** **1. Outcome** The writ petition was disposed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Getalong Enterprise Ltd vs Superintendent (Anti Evasion) Cgst And ...*. *** ### **Judgment Summary** **1. Outcome** The Writ Petition was **disposed of** by the High Court. The court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S. Narendra Polypack Industries vs The Additional Director General, DGGI. *** ### **Judgment Summary: M/S. Narendra Polypack Industries vs The Additional Director General,...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Mobile Shoppe vs Union Of India*. *** ### **Judgment Summary: Mobile Shoppe vs Union Of India** **Date of Judgment:** 20 January 2023 **Bench:** Hon’ble Ms. Justice Sonia Gokani and Hon’ble...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Mohammad Abbas Shabbirali Savjani vs State Of Gujarat*. *** ### **Judgment Summary** **Case Title:** Mohammad Abbas Shabbirali Savjani vs State Of Gujarat **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Mr.S.Ganesan vs The Additional Director*. *** ### **Judgment Summary** **Case:** Mr.S.Ganesan vs The Additional Director, Directorate General of GST Intelligence **Citation:**...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Neeraj Jain vs The Union Of India*. *** ### **Judgment Summary: Neeraj Jain vs The Union Of India** **1. Outcome** The writ petition was **dismissed**. The Court upheld the validity...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Rajeev Chhatwal vs Commissioner Of Goods And Services Tax*. *** ### **Judgment Summary** **1. Outcome** The writ petition was allowed. The Court directed the respondent (GST...
Of course. As a Senior GST Legal Analyst, I recognize that while this case pertains to the Companies Act, 1956, and the Code of Criminal Procedure, 1973, the principles of statutory interpretation, limitation, and the distinction between administrative authorization and...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Serious Fraud Investigation Office vs M/S Shonkh Technologies Ltd & Ors*. *** ### **Judgment Summary** **1. Outcome** The High Court of Delhi dismissed the batch of 15 petitions filed by the...
Of course. As a Senior Legal Analyst, here is a structured summary of the judgment in *Serious Fraud Investigation Office vs M/S Shonkh Technologies Ltd & Ors*. *** ### **Judgment Summary** **Title:** Serious Fraud Investigation Office vs M/S Shonkh Technologies Ltd &...
As a Senior Legal Analyst specializing in corporate and economic offences, here is a structured summary of the judgment in **Serious Fraud Investigation Office (SFIO) vs M/S Shonkh Technologies Ltd & Ors**. *** ### **1. Outcome** The Delhi High Court **dismissed** the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Serious Fraud Investigation Office vs Shonkh Technologies Ltd & Ors*. *** ### **1. Outcome** The Delhi High Court dismissed all 15 petitions filed by the Serious Fraud Investigation Office...
Of course. As a Senior GST Legal Analyst, I have analyzed the provided judgment. While the case pertains to the Companies Act and Criminal Procedure Code rather than GST, the principles of statutory interpretation, limitation, and procedural requirements are universally...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Serious Fraud Investigation Office vs Shonkh Technologies Ltd & Ors*. *** ### **Judgment Summary** **1. Outcome** The Delhi High Court dismissed all 15 petitions filed by the Serious...
As a Senior GST Legal Analyst, I have analyzed the provided judgment. While the case pertains to the Companies Act, 1956, and the Code of Criminal Procedure, 1973, the principles of statutory interpretation, limitation, and the distinction between administrative authorization...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ajaj Ahamad vs State Of Odisha (Cgst)*. *** ### **1. Outcome** The bail application was **allowed**. The Orissa High Court directed the release of the petitioner, Ajaj Ahamad, on bail, subject...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Amit Gupta vs Directorate General Of Gst Intelligence*. --- ### **Judgment Summary: Amit Gupta vs DGGI** **1. Outcome** The Delhi High Court set aside the order of the Chief...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *C. B. Chauhan vs Union Of India*. *** ### **Judgment Summary: C. B. Chauhan vs Union Of India** **Date of Judgment:** March 24, 2022 **Court:** High Court of Judicature for...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Dananjay Singh vs Union of India*. *** ### **1. Outcome** The Rajasthan High Court **allowed** the bail application. The petitioner, Dananjay Singh, was ordered to be released on bail, subject...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Dhruv Krishan Maggu vs Principal Director General, DGGI*. *** ### **Judgment Summary** **1. Outcome** The writ petition was dismissed. The Delhi High Court refused to direct the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Greenfinch Team Management P Ltd vs Union Of India*. *** ### **Judgment Summary: Greenfinch Team Management P Ltd vs Union Of India** #### **1. Outcome** The Writ Petition was...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Utkarsh Ispat Llp vs State Of Gujarat. *** ### **Judgment Summary: M/S Utkarsh Ispat Llp vs State Of Gujarat** #### **1. Outcome** The writ application was **partly allowed**....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S V.K. Traders vs Union Of India And 3 Others*. *** ### **Judgment Summary: M/S V.K. Traders vs Union Of India** **Case No:** CRIMINAL MISC ANTICIPATORY BAIL APPLICATION U/S 438...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Munavver Ismail Memon vs State Of Gujarat*. *** ### **Judgment Summary: Munavver Ismail Memon vs State Of Gujarat** #### **1. Outcome** The High Court of Gujarat **allowed** the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ratnambar Kaushik vs Union Of India*. *** ### **Judgment Summary** **1. Outcome** The Supreme Court allowed the Special Leave Petition and **granted bail** to the petitioner,...
Of course. As a Senior GST Legal Analyst, here is a structured summary and analysis of the judgment in *Sunil Kumar vs State Of Haryana*. *** ### **Summary of Judgment: Sunil Kumar vs State Of Haryana** **1. Outcome** The High Court of Punjab & Haryana **allowed** the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Abdul Shaji vs The Commissioner Of Central Tax*. *** ### **Judgment Summary** **Title:** Abdul Shaji vs The Commissioner Of Central Tax And ... on 22 April, 2021 **Court:** High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ashok Kumar Sihotiya vs. Union of India*. *** ### **Judgment Summary: Ashok Kumar Sihotiya vs. Union Of India** **Date of Order:** 05 July 2021 **Court:** High Court of Judicature...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Judgment: Ashwani Kumar Bagpatiya vs. Union of India** **1. Outcome** The High Court **allowed** the bail application. The petitioner, Ashwani Kumar Bagpatiya, was...
As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Central Goods And Service Tax Delhi East vs Sh. Naval Kumar & Ors.** **1. Outcome** The Delhi High Court **dismissed** the petition filed by the Central Goods and...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Daulat Samirmal Mehta vs Union Of India*. *** ### **1. Outcome** The Bombay High Court **allowed** the petitioner's interim prayer and **granted him bail**, subject to several conditions. The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Jaychem Enterprise Pvt Ltd vs Additional Director General Nagpur*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of without granting the petitioner's...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Nitin Verma vs State Of U.P. And Another*. *** ### **Summary of Judgment: Nitin Verma vs State Of U.P.** #### **1. Outcome** The High Court granted anticipatory bail to the...
Of course. Here is a summary of the judgment in the requested structured format. *** ### **GST Judgment Summary** **Title:** Pawan Goel & Anr vs Directorate General Of Gst Intelligence **Citation:** BAIL APPLN. 458/2021, Delhi High Court **Date of Order:** 10 February,...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Pawan Goel And Anr & Anr. vs Directorate General Of Of Gst*. *** ### **1. Outcome** The Delhi High Court **allowed** the anticipatory bail application filed by the petitioners. In the event of...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Rakesh Arora vs State Of Punjab*. *** ### **1. Outcome** The High Court of Punjab and Haryana **dismissed** the petitioner's application for regular bail filed under Section 439 of the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ronak Kumar Jain vs. Union of India*. *** ### **Judgment Summary: Ronak Kumar Jain vs. Union of India** **S.B. Criminal Miscellaneous Bail Application No. 16083/2021** **Date of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Roshni Sana Jaiswal vs Commissioner Of Central Taxes, GST Delhi (East)*. *** ### **Judgment Summary: Roshni Sana Jaiswal vs Commissioner Of Central Taxes** **1. Outcome** The Delhi...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in Smt. Sonam Berlia vs State Of Odisha. *** ### **Judgment Summary: Smt. Sonam Berlia vs State Of Odisha** #### **1. Outcome** The writ petition was allowed. The High Court quashed the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **Tarun Jain vs Directorate General of GST Intelligence**. *** ### 1. Outcome The Delhi High Court **allowed** the petitioner's application for anticipatory bail under Section 438 of the CrPC. In...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Vinaykant Ameta vs. Union of India*. *** ### **GST Judgment Summary** **Case Title:** Vinaykant Ameta S/O Shri Shantilal Ameta vs. Union Of India **Application:** S.B. Criminal...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Hemant Kumar Singhal vs. Union of India*. *** ### **Summary of Judgment** **Title:** Hemant Kumar Singhal S/O Ashok Kumar ... vs Union Of India **Court:** High Court of Judicature...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Kjs Cement Limited & Anr vs Directorate General Of Gst Intelligence*. *** ### **1. Outcome** This is an interim order granting conditional relief to the petitioner. The Delhi High Court...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Bhawani Textiles vs Additional Director General. *** ### **Judgment Summary** **1. Outcome** The High Court disposed of the writ application with a specific direction to the Directorate...
Excellent. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Pradeep Kumar vs State Of U.P. And Anr.* *** ### **Judgment Summary** **1. Outcome** The Allahabad High Court allowed the application and directed the immediate release of the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Sanjay Dhingra vs Director General Of Goods And Services Intelligence*. *** ### **Summary of Judgment** **1. Outcome** The petition for regular bail was **dismissed** by the High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Siddharth Mandavia vs Union Of India*. *** ### **Summary of Judgment: Siddharth Mandavia vs Union Of India** #### **1. Outcome** This is an **interim order** where the Bombay High...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Siddharth Mandavia vs Union Of India And 6 Ors*. *** ### **Judgment Summary: Siddharth Mandavia vs Union Of India (WPL No. 2901 of 2020)** ### 1. Outcome This is an interim order. The High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in Smt Kanishka Matta vs Union Of India. *** ### **Judgment Summary** **Case Title:** Smt Kanishka Matta vs Union Of India **Citation:** Writ Petition No.8204/2020 **Court:** High Court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Sri. Neeraj Karande vs The Directorate General Of Gst*. *** ### **Judgment Summary** **Case Title:** Sri. Neeraj Karande vs The Directorate General Of Gst Intelligence **Citation:**...
Of course. Here is a summary of the judgment in the requested structured format. *** ### Summary of Judgment: Tvl.Rising International Co vs The Commissioner Of Central Gst **1. Outcome** The writ petition was **partly allowed**. * The Court sustained the seizure order...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Akhil Krishan Maggu And Another vs Deputy Director, Dggi And Others*. *** ### **Judgment Summary** **Title:** Akhil Krishan Maggu And Another vs Deputy Director, Dggi And...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Arvind Kumar Munka vs The Union Of India*. *** ### **1. Outcome** The application for bail filed by the petitioner under Section 439 of the Cr.P.C. was **dismissed**. The Court, however, granted...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the Supreme Court's order in *C. Pradeep vs The Commissioner of GST and Central Excise*. --- ### **Summary of Supreme Court Order** **Case:** C. Pradeep vs The Commissioner of Gst And Central Excise...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Himani Munjal vs Union Of India*. *** ### **Judgment Summary** **Case:** Himani Munjal W/O Shri Ankush Munjar vs Union Of India **Court:** High Court of Judicature for Rajasthan,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M.Amarnath Reddy vs State Of Andhra Pradesh*. *** ### **GST Judgment Summary** **Case Title:** M.Amarnath Reddy vs State Of Andhra Pradesh **Date of Order:** 23 July, 2019 **Court:**...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order: M/S Golden Cotton Industries vs Union Of India** **Date of Order:** February 06, 2019 **Court:** High Court of Gujarat at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Paresh Nathalal Chauhan vs State Of Gujarat*. *** ### **Judgment Summary: Paresh Nathalal Chauhan vs State Of Gujarat** **Date of Order:** 25 October, 2019 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Prakashsinh Hathisinh Udavat vs State Of Gujarat*. *** ### **Judgment Summary: Prakashsinh Hathisinh Udavat vs State Of Gujarat** **1. Outcome** This is an interim order. The High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Sanjay Kumar Bhuwalka vs Union Of India*. *** ### **Judgment Summary: Sanjay Kumar Bhuwalka vs Union Of India** **Date of Judgment:** 09 July 2018 **Court:** High Court at...