Gujarat High Court
For revenue
Manoj Ramkishan Agrawal v. Union of India
Where petitioners, partners of a trading firm were found complicit in generating fake invoices and e-way bills without actual supply, with admissions and forensic evidence linking them to hawala operations and cash returns, penalty was rightly imposed vide order passed under section 122 as their knowledge and consent was established, and absence of natural justice breach made writ interference unwarranted