Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The High Court considered a petition seeking quashing of complaints u/s 120B IPC and Prevention of Corruption Act. The court ruled that preliminary enquiry is not mandatory for cognizable offences. Delayed prosecution sanction was noted, but the violation of timelines alone may not warrant quashing. Mala fides of the informant were deemed secondary to evidence. Alleged violations of FIR procedures and delays were deemed trial issues, not grounds for quashing. The court found no exceptional circumstances to invoke its extraordinary jurisdiction u/s 482 CrPC. The petition was dismissed, parties to bear own costs, and any previous stay was lifted.
The High Court considered a petition seeking quashing of complaints u/s 120B IPC and Prevention of Corruption Act. The court ruled that preliminary enquiry is not mandatory for cognizable offences. Delayed prosecution sanction was noted, but the violation of timelines alone may not warrant quashing. Mala fides of the informant were deemed secondary to evidence. Alleged violations of FIR procedures and delays were deemed trial issues, not grounds for quashing. The court found no exceptional circumstances to invoke its extraordinary jurisdiction u/s 482 CrPC. The petition was dismissed, parties to bear own costs, and any previous stay was lifted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
