Tax Law - GST - Central Goods and Services Tax Act 2017 - Section 6(2)(b) - Cross-empowerment and bar on parallel proceedings - Petitioner challenged Central GST proceedings as being barred by prior State GST proceedings for same period and Input Tax Credit claims - Court held that mere factual nexus or overlapping period does not constitute identity of subject matter - Bar under Section 6(2)(b) requires identical contravention or liability - State proceedings under Section 73 differed in nature from Central intelligence-based proceedings under Section 74 alleging fraudulent ITC availment without actual supply - Petition dismissed with liberty to approach appellate authority - [Paras 19-32, 42].

Tax Law - Writ Jurisdiction - Constitution of India - Article 226 - Alternative remedy - Petitioner challenged adjudication orders citing non-consideration of reply and procedural non-compliance - Court held that issues involving examination of adjudication records-genuineness of transactions-and factual disputes are best addressed by statutory appellate authority under Section 107 CGST Act - Extraordinary jurisdiction not to be used in substitution of statutory mechanism - Held - Petition dismissed - [Paras 34-41].

Tax Law - Procedural Law - Principles of Natural Justice - Adjudication orders - Allegation of non-consideration of reply - Court held that grievances concerning non-supply of documents or failure to consider evidence are matters of merit to be adjudicated in appeal - Appellate authority directed to consider all contentions without being influenced by court observations - [Paras 33-35, 46-47].

Decision: Petition dismissed – Liberty granted to petitioner to file statutory appeal under Section 107 of the CGST Act – All legal contentions kept open for appellate consideration.

Service Law - Misconduct - Removal from service - Hindu Marriage Act 1955 - Essential ceremonies - Petitioner removed from service for allegedly suppressing existence of a prior marriage at the time of joining - Complainant had obtained an Arya Samaj marriage certificate but admitted during criminal trial that Saptapadi and essential Hindu rituals were not performed - Trial Court had previously acquitted the petitioner of charges under Section 498A IPC - High Court held that in absence of proof of essential marriage ceremonies the Arya Samaj certificate alone does not constitute a valid marriage - Consequently the charge of false declaration regarding marital status was unsustainable - Held - Impugned order of removal quashed - [Paras 3-6].

Service Law - Departmental Inquiry - Validity of finding - Evidence Law - Marriage proof - Relying on Supreme Court precedents the Court reiterated that marriage under the Hindu Marriage Act is only valid when performed with essential ceremonies and Saptapadi - An Arya Samaj certificate without evidence of these rituals does not prove a valid marriage - Departmental finding of misconduct based on such certificate set aside - Held - Impugned removal order lacked legal basis - [Paras 6-6.2].

Decision: Writ petition allowed – Impugned order dated 28.04.2022 quashed – Petitioner directed to resume duties forthwith – Period from removal to reinstatement to be treated as No work No pay but without break in service.

Criminal Law - Abetment of Suicide - Indian Penal Code 1860 - Sections 306 and 498A - Deceased committed suicide by hanging - Allegations of physical and mental harassment levelled against husband and mother-in-law - Prosecution failed to produce any evidence of cruelty or specific acts of instigation - Complainant and family members admitted in cross-examination that no complaints of harassment were ever made by the deceased - Trial Court acquitted the accused - High Court held that in the absence of cogent material or evidence, statutory presumptions under Sections 113A and 113B of the Indian Evidence Act cannot be invoked - No illegality or perversity found in the acquittal order - Appeals dismissed - [Paras 1-31].

Evidence Law - Burden of Proof - Indian Evidence Act 1872 - Section 106 - Special knowledge - Prosecution argued that accused had special knowledge of facts leading to suicide - High Court held that while Section 106 deals with facts specially within knowledge, it does not absolve the prosecution from discharging its initial burden of proving the commission of the offence beyond reasonable doubt - Mere presence in the house does not automatically raise a presumption of guilt without evidence of prior cruelty or instigation - Held - Prosecution failed to establish the foundational facts - [Paras 14-22].

Criminal Law - Appellate Power against Acquittal - Code of Criminal Procedure 1973 - Section 378 - Principles of Re-appreciation - Appellate Court must respect the double presumption of innocence in favour of an accused - Interference is warranted only when findings are shown to be perverse or contrary to evidence - Trial Court correctly analyzed that medical evidence did not support allegations of physical assault - No grounds for reversal - Held - Acquittal confirmed - [Paras 25-30].

Decision: Appeals dismissed - Impugned judgment and order of acquittal dated 13.03.2012 passed by the Sessions Judge, Surat, is confirmed - Bail bonds stand cancelled.

Civil Law - Cooperative Societies - Andhra Pradesh Co-operative Societies Act 1964 - Sections 2 and 3 - Jurisdiction of Deputy Registrar - Appellant contended that power of supersession under Section 34 could not be delegated to Deputy Registrar - Court held that definition of Registrar under Section 2(n) includes any person on whom powers are conferred and G.O.Ms.No.34 specifically confers powers of Registrar upon Deputy Registrars - Plea of lack of jurisdiction rejected - [Paras 14-17].

Civil Law - Appellate Remedy - Andhra Pradesh Co-operative Societies Act 1964 - Section 76 - Exhaustion of remedy - Appellant challenged supersession order directly via writ petition - High Court observed that Section 76 provides specific appellate remedy before the tribunal for decisions taken under Section 34 - Held - Writ Court's decision on merits set aside to allow the society to pursue statutory appeal before the tribunal within six weeks - [Paras 21-22].

Civil Law - Natural Justice - Cooperative Societies - Notice to members - Applicants sought to set aside supersession claiming lack of notice to individual members - Court held that statutory requirement is to serve notice to the managing committee members - Finding that managing committee was duly served, application for leave to appeal by individual members dismissed - [Paras 24-25].

Decision: Writ Appeal 340 of 2026 disposed of with liberty to file an appeal before the Tribunal within six weeks; Writ Appeal 621 of 2026 dismissed.

Civil Law - Waqf Property - Waqf Act 1995 - Section 89 - Mandatory Notice - Suit instituted against Board of Auqaf for declaration and injunction without serving mandatory two-month notice in writing disclosing cause of action as per Section 89 of Waqf Act 1995 - Tribunal held notice to be defective and plaint failing to substantiate cause of action - High Court upheld the dismissal noting that non-compliance with mandatory notice provisions renders the suit unsustainable - Held - dismissal of suit justified - [Paras 30-31].

Civil Law - Burden of Proof - Evidence Act 1872 - Section 101 - Proof of Waqf Dedication - Plaintiffs claiming suit properties as Waqf failed to produce original Waqf deed or Tauliatnama to establish the nature of dedication or the specific terms regarding succession to Mutawalliship - Absence of documentary evidence prevents ascertainment of Wakif intention and legal standing of plaintiffs to seek declaration or management rights - Held - Tribunal correct in dismissing suit for lack of evidence - [Paras 24-31].

Writ Law - Supervisory Jurisdiction - Constitution of India - Article 227 - Scope of Revision - Petitioner sought relief based on Order VII Rule 7 CPC for correction of record-of-rights despite failure to prove core claim before Tribunal - High Court held that supervisory jurisdiction is limited to examining the legality and propriety of Tribunal decision and cannot function as a regular appellate court to grant reliefs not established by evidence during trial - Held - petition dismissed - [Paras 28-32].

Civil Law - Locus Standi - Civil Procedure Code 1908 - Order I Rule 8 - Representative Suit - Plaintiffs failed to prove their capacity as descendants of the Wakif or beneficiaries - Tribunal found plaintiffs did not establish their right to file the suit as committee Mutawallis or interested persons - Lack of documentary proof regarding Mutawalliship succession - Held - plaintiffs lacked locus standi to maintain the suit - [Paras 29-31].

Decision: Revision petition dismissed – Judgment and decree of the Waqf Tribunal affirmed – No interference warranted under Article 227 of the Constitution of India.

Civil Law - Regular Second Appeal - Code of Civil Procedure 1908 - Section 100 - Concurrent findings of fact - Plaintiffs failed to prove alleged oral family settlement regarding ancestral land - Revenue record continued to show land as joint - Defendants No 1 and 2 acquired additional land via an unchallenged exchange decree and subsequently sold the same to defendants No 3 and 4 via registered sale deed - Appellate Court rightly held that plaintiffs failed to establish any pre-existing title or enforceable right - Concurrent findings of fact cannot be interfered with in second appeal absent perversity or lack of evidence - Held - No substantial question of law arises - appeal dismissed - [Paras 1-23].

Civil Law - Family Settlement - Validity of Oral Partition - Parties failed to produce documentary evidence or reflect the alleged partition in revenue records - Non-examination of the father who was the primary party to the alleged settlement weighed against the plaintiffs - Held - While an oral family arrangement is legally permissible it must be proved by cogent evidence - mere assertion without proof cannot override existing recorded title - [Paras 6-10].

Civil Law - Revenue Records - Evidentiary Value - Revenue entries are subject to rebuttable statutory presumption and do not by themselves create title - However where a party alleges an oral partition that is not reflected in revenue records the burden of proof rests heavily on the party challenging the existing entries - Held - In absence of evidence to displace existing entries the revenue record stands - [Paras 11-12].

Decision: Appeal dismissed – Concurrent judgments and decrees affirmed – Pending applications disposed of.

Review – CPC O.47 R.1 – No error apparent on record – attempt to reargue merits impermissible – abuse of process – review petition dismissed with ₹50,000 costs

Review – Scope and Limits – Error Apparent on Record – Review Petition Dismissed – Petitioner sought reconsideration of High Court’s order directing him to file proceedings before competent civil court – Held: Review is not an appeal in disguise; lies only for error apparent on record; attempt to reappraise facts impermissible – Review Petition dismissed [Paras 3-6].

Review – Abuse of Process – Costs Imposed – Petition filed despite settled law that review cannot reopen concluded findings – Court found attempt to misuse procedure and waste judicial time – Costs of ₹50,000 imposed on petitioner [Paras 7-9].

Criminal Law - NDPS Act - Interim Custody of Seized Vehicle - Bharatiya Nagarik Suraksha Sanhita 2023 - Sections 497 and 503 - Petitioner-financier sought custody of vehicle used in commission of offence under Section 8/18 of NDPS Act citing default in loan repayment and hire-purchase agreement terms - Special Judge rejected application on ground that financier is not the registered owner - High Court upheld order noting that criminal court is not the forum to enforce civil contracts or repossession clauses of loan agreements - Held - Financier is not entitled to interim custody as they do not fall within the definition of owner or agent of the owner as contemplated by the Supreme Court in Bishwajit Dey v State of Assam - [Paras 1-18].

Criminal Law - Interpretation of Ownership - NDPS Act - Interim Release - Hypothecation of vehicle - Registration certificate indicating financier interest does not transfer absolute ownership - Held - Endorsement of hypothecation merely protects financial interest but does not confer locus standi for interim custody in criminal proceedings - [Paras 12-14].

Criminal Law - Precedents - NDPS Act - Interim Release - Principles of custody of vehicles - Hon'ble Supreme Court in Bishwajit Dey v State of Assam (2025) 3 SCC 241 clarified that only the owner or agent of the owner is entitled to claim interim custody of vehicles seized in NDPS cases - Held - Petitioner being neither owner nor agent lacks legal standing for Supurdaginama - [Paras 10-13].

Decision: Criminal Revision petition dismissed – Impugned order of the Special Judge affirmed.

Writ Law - Record of Rights - Orissa Survey and Settlement Rules 1962 - Rule 34 - Correction of ROR - Scope and Jurisdiction - Petitioners sought correction of ROR entries post-vesting of estate under OEA Act claiming cause of action arose upon confirmation of vesting and payment of compensation - Addl Tahasildar initially allowed correction but subsequently reviewed and set aside the order finding it was passed without jurisdiction as the cause of action predated final publication of ROR - Held - Rule 34 cannot be invoked for causes of action arising prior to final publication of ROR as such correction would circumvent statutory appeal/revision remedies - High Court upheld the review order as the initial order suffered from a jurisdictional error apparent on the face of the record - [Paras 24-32].

Writ Law - Review - Orissa Survey and Settlement Rules 1962 - Rule 43 - Error apparent on the face of record - Jurisdiction - Whether an order passed without jurisdiction can be reviewed - Held - Where an authority acts beyond its statutory jurisdiction in passing an order, such order is non-est and can be reviewed under Rule 43 as a patent mistake or grave error - The Tahasildar correctly exercised review jurisdiction to rectify the jurisdictional excess of his predecessor - [Paras 36-42].

Writ Law - Cause of Action - Limitation and Vesting - Effect of stay orders - Whether dismissal of challenge to vesting notification creates fresh cause of action - Petitioners contended cause of action for ROR correction accrued upon final dismissal of challenges to vesting by Supreme Court - Held - Dismissal of such challenges merely confirms the existence of the vesting notification from its original date and does not create a new cause of action - Stay orders during pendency of litigation do not wipe out the notification but only suspend operation - [Paras 28-29].

Decision: Writ petition dismissed – Order of the Addl. Tahasildar upheld – Petitioners granted liberty to agitate claims in appropriate forum.