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...
SC held that a complaint under Section 44(1)(b) of PMLA is governed by CrPC Sections 200-204, with Sections 223-226 also applicable. In the instant case, the Special Judge failed to provide the appellant an opportunity to be heard before taking cognizance of the offense. Consequently, the impugned order dated 20th April 2024 was set aside due to non-compliance with Section 223(1) of BNSS. The appellate court allowed the appeal, emphasizing procedural fairness and the mandatory requirement of hearing the accused prior to cognizance.
SC held that a complaint under Section 44(1)(b) of PMLA is governed by CrPC Sections 200-204, with Sections 223-226 also applicable. In the instant case, the Special Judge failed to provide the appellant an opportunity to be heard before taking cognizance of the offense. Consequently, the impugned order dated 20th April 2024 was set aside due to non-compliance with Section 223(1) of BNSS. The appellate court allowed the appeal, emphasizing procedural fairness and the mandatory requirement of hearing the accused prior to cognizance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
