Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
The Punjab and Haryana High Court considered a petition filed u/s 482 CrPC seeking to quash a complaint and summoning order issued to the petitioner, a former director of a company, under Sections 174 & 175 of the IPC. The court analyzed the jurisdiction and procedure under Special Law vs. General Law, noting that the Customs Act, a Special Act, provides a comprehensive framework for violations and penalties. As such, the court held that the IPC sections were not applicable in this case. The court quashed the complaint and summoning order but allowed the respondent to proceed u/s 117 of the Customs Act.
The Punjab and Haryana High Court considered a petition filed u/s 482 CrPC seeking to quash a complaint and summoning order issued to the petitioner, a former director of a company, under Sections 174 & 175 of the IPC. The court analyzed the jurisdiction and procedure under Special Law vs. General Law, noting that the Customs Act, a Special Act, provides a comprehensive framework for violations and penalties. As such, the court held that the IPC sections were not applicable in this case. The court quashed the complaint and summoning order but allowed the respondent to proceed u/s 117 of the Customs Act.
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