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: New?
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

Select multiple courts at once.

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: New?
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 :

        📋
        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

        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.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SC Overturns Delhi HC, Remits Maize Export Case to HC for Merits Decision; Criminal Cases Won't Hinder Civil Process.</h1> The SC allowed the appeals, overturning the Delhi HC's dismissal of writ petitions regarding the export of maize from Haryana to West Bengal. The SC ... Jurisdiction to entertain writ petitions despite pending criminal proceedings - binding effect of civil decisions on criminal proceedings - remand for adjudication on merits - competence of State to lift movement controls under the Essential Commodities Act - withholding delivery of consigned goods on allegation of illegalityJurisdiction to entertain writ petitions despite pending criminal proceedings - withholding delivery of consigned goods on allegation of illegality - Whether the High Court was justified in dismissing the writ petitions solely because criminal proceedings arising from the same facts were pending in the State of West Bengal. - HELD THAT: - The Division Bench of the High Court erred in refusing to decide the writ petitions on the ground of pendency of criminal proceedings. Once the High Court entertained the writ petitions and heard arguments on the merits, it should not have declined to adjudicate merely because consequential criminal proceedings were pending. The Court emphasised the settled principle that civil decisions are binding on criminal courts and that the maintainability of the criminal proceedings depended on the existence or otherwise of lawful authority for the exports. The pendency of prosecutions did not render the High Court incompetent to determine the civil rights asserted in the writ petitions or to rule on the legality of the export and the consequent refusal of delivery by railway authorities. [Paras 4]High Court's dismissal on the sole ground of pending criminal proceedings was erroneous and set aside.Competence of State to lift movement controls under the Essential Commodities Act - remand for adjudication on merits - Whether the questions as to (a) whether the ban on export was in fact lifted by the State of Haryana, and (b) whether the State was competent to lift such a ban, were finally adjudicated by the Court below. - HELD THAT: - The Supreme Court did not decide on the merits whether the ban had been validly lifted or whether the State possessed competence to lift the ban under the relevant control order and statute. Those substantive questions were identified as the principal matters for decision but were not determined by the High Court because of its dismissal. Given that the validity of the export, the legality of the railway's refusal to deliver, the seizures, forfeiture and the prosecutions all depend on these substantive questions, the Supreme Court remitted the matters to the High Court for fresh adjudication on the merits. The remand directs the High Court to determine whether the ban was lifted and whether such lifting, if any, was within the State's power, and to decide consequential issues arising from that determination. [Paras 3, 5]Matter remanded to the High Court for disposal on merits on the questions whether the ban was lifted and whether the State had competence to lift it.Final Conclusion: Appeals allowed; orders under appeal set aside and the matters remitted to the High Court for expeditious disposal on merits; costs in the cause. Issues:- Validity of the ban on export of maize from the State of Haryana- Competency of the State Government to lift the ban- Legality of the export of maize to Howrah, West Bengal- Authority of railway authorities to withhold delivery of the goods- Impact of pending criminal proceedings on the writ petitionsAnalysis:The appellants sought writs from the High Court of Delhi under Article 226 of the Constitution to compel the Union of India to release consignments of maize exported from Haryana to Howrah, West Bengal in October 1967. The State of Haryana had initially controlled maize movements under the Essential Commodities Act, but allegedly lifted export restrictions in October 1967. However, the Union contended that the ban was not lifted by the State of Haryana and the export was illegal, justifying the railway authorities' refusal to deliver the goods.The main issues before the High Court were whether the ban on export was validly lifted by the State Government and if it had the authority to do so. The High Court, after hearing arguments, rejected the writ petitions due to pending criminal proceedings in West Bengal, which it deemed inappropriate for the High Court to address. However, the Supreme Court held that the High Court erred in this conclusion as the civil court decisions are binding on criminal courts, not vice versa. The validity of the export in question would determine the legality of the actions taken by the authorities.The Supreme Court allowed the appeals, set aside the previous orders, and remitted the cases to the High Court for a decision on merits. The Court emphasized that the presence of West Bengal or the penal authorities was not necessary for resolving the controversy between the parties. The High Court was instructed to dispose of the cases promptly, and the costs of the appeals were to be included in the overall costs of the case.

        Topics

        ActsIncome Tax
        No Records Found