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    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
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      Article 32 may be invoked to quash criminal proceedings to...

      Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.

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      Indian LawsAugust 7, 2026Case LawsSC
      Article 32 may be invoked to quash criminal proceedings to prevent abuse of process, and the availability of an alternative remedy does not itself bar jurisdiction. However, direct recourse is ordinarily inappropriate where remedies under Article 226 or Section 482 CrPC are available, unless fundamental-right infringement or exceptional circumstances are shown. On the same-transaction test, multiple FIRs cannot continue for one incident or connected offences forming a single transaction, but may proceed for distinct occurrences. Cyber-fraud complaints involving separate inducements, victims, transactions and consequences were treated as prima facie distinct; a common modus operandi or fund transfers alone did not justify clubbing or a composite investigation.

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      ActsIncome Tax