Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2012 (7) TMI 377 - SC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court clarifies exceptions to challenging preventive detention orders; RTI Act not mandatory pre-arrest grounds disclosure The court concluded that the exceptions enumerated in Alka Subhash Gadia's case for challenging a preventive detention order at the pre-execution stage ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Court clarifies exceptions to challenging preventive detention orders; RTI Act not mandatory pre-arrest grounds disclosure

                          The court concluded that the exceptions enumerated in Alka Subhash Gadia's case for challenging a preventive detention order at the pre-execution stage are not exhaustive but illustrative. Judicial review powers under Articles 226 and 32 of the Constitution are unrestrictive. The Right to Information Act, 2005, does not require the State to provide grounds of detention to a detenu before arrest. The court directed that the case be listed for final hearing and disposal on 7th August 2012 with a reconstituted bench.




                          Issues Involved
                          1. Whether the five exceptions enumerated in Alka Subhash Gadia's case for challenging a preventive detention order at the pre-execution stage are exhaustive or illustrative.
                          2. Whether the Right to Information Act, 2005, affects the grounds on which a preventive detention order can be challenged at the pre-execution stage.

                          Detailed Analysis

                          Issue 1: Exhaustive or Illustrative Nature of Exceptions in Alka Subhash Gadia's Case

                          1. Argument by Petitioners:
                          - The petitioners argued that the five exceptions laid down in Alka Subhash Gadia's case were not exhaustive but illustrative. This was supported by the decision in Deepak Bajaj vs. State of Maharashtra, which emphasized that the power of judicial review under Articles 226 and 32 of the Constitution is part of the basic structure and cannot be restricted by judicial pronouncement or constitutional amendment.
                          - The petitioners cited several cases, including Romesh Thappar vs. State of Madras and D.A.V. College vs. State of Punjab, to argue that judicial review is permissible even when fundamental rights are threatened.

                          2. Argument by Respondents:
                          - The respondents, represented by the ASG, contended that the grounds for intervention at the pre-detention stage, as indicated in Alka Subhash Gadia's case, are exhaustive and not illustrative. This was supported by subsequent decisions, including Sayed Taher Bawamiya vs. Joint Secretary, Government of India, and Naresh Kumar Goyal vs. Union of India, which held that the exceptions in Alka Subhash Gadia's case were the only grounds for judicial interference at the pre-execution stage.

                          3. Court's Analysis:
                          - The court examined the judgment in Alka Subhash Gadia's case and noted that the use of the term "viz" suggests that the five exceptions were intended to be exemplar and not exclusive. The court also referenced other cases where detention orders were struck down at the pre-execution stage on grounds not listed in Alka Subhash Gadia's case, such as the absence of a live link between the incident and the detention order and staleness.

                          4. Conclusion:
                          - The court concluded that the right of a detenu to challenge his detention at the pre-execution stage on grounds other than those set out in Alka Subhash Gadia's case requires further examination. The court emphasized that judicial review powers under Articles 226 and 32 are untrammelled and cannot be restricted by judicial pronouncement.

                          Issue 2: Impact of the Right to Information Act, 2005

                          1. Argument by Petitioners:
                          - The petitioners argued that the advent of the Right to Information Act, 2005, allows a detenu to receive a copy of the grounds of detention even at the pre-execution stage. They cited instances where grounds of detention were provided under the RTI Act before the detention order was executed.

                          2. Argument by Respondents:
                          - The respondents countered that the RTI Act does not override the constitutional provisions related to preventive detention. They argued that Article 22 of the Constitution, which provides for the protection against arrest and detention, stipulates that the grounds for detention are to be communicated to the detenu after his detention.

                          3. Court's Analysis:
                          - The court examined Article 22 of the Constitution and concluded that the grounds for detention are to be communicated only after the person has been detained. The court also referenced Section 8 of the RTI Act, which exempts the disclosure of information that could impede the process of investigation or the apprehension of offenders.

                          4. Conclusion:
                          - The court agreed with the respondents that the RTI Act does not obligate the State to provide the grounds of detention to a detenu prior to his arrest and detention. The court held that the constitutional provisions would have an overriding effect over the RTI Act in matters of preventive detention.

                          Final Directions
                          - The court directed that the various Special Leave Petitions and Writ Petitions be listed for final hearing and disposal on 7th August 2012. The bench was to be reconstituted for this purpose.
                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found