Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Legal principles governing the initiation of criminal proceedings and the implications of settlement or immunity orders on such proceedings. It clarifies that mere registration of an FIR does not constitute initiation of proceedings; cognizance is taken only after a final report u/s 173(2) of CrPC. The court discusses a precedent where continuation of prosecution was deemed inconsistent with the intent of a settlement scheme. It further examines the impact of an immunity order granted to the appellant company, concluding that pursuing proceedings would amount to abuse of process since the basis of allegations was non-existent. Consequently, the impugned order taking cognizance against the appellant company is set aside, and the appeal is allowed.
Legal principles governing the initiation of criminal proceedings and the implications of settlement or immunity orders on such proceedings. It clarifies that mere registration of an FIR does not constitute initiation of proceedings; cognizance is taken only after a final report u/s 173(2) of CrPC. The court discusses a precedent where continuation of prosecution was deemed inconsistent with the intent of a settlement scheme. It further examines the impact of an immunity order granted to the appellant company, concluding that pursuing proceedings would amount to abuse of process since the basis of allegations was non-existent. Consequently, the impugned order taking cognizance against the appellant company is set aside, and the appeal is allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
