Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The SC allowed the appeal, setting aside the High Court's order that had disallowed the amendment of a complaint under Section 200 Cr.P.C. post-cognizance. The Court held that the criminal court possesses the power to permit amendments addressing curable infirmities in a complaint, provided no prejudice is caused to the accused. Here, the amendment corrected an inadvertent error concerning the product description without altering the complaint's nature or character. Since the amendment occurred before the trial's conclusion and did not prejudice the respondents, the Trial Court rightly allowed it. The High Court erred by considering extraneous issues like GST leviability, which fall outside the criminal trial's scope. The final determination of the amendment's impact on liability is reserved for the Trial Court based on evidence. Consequently, the appeal was allowed, reinstating the Trial Court's order permitting the amendment.
The SC allowed the appeal, setting aside the High Court's order that had disallowed the amendment of a complaint under Section 200 Cr.P.C. post-cognizance. The Court held that the criminal court possesses the power to permit amendments addressing curable infirmities in a complaint, provided no prejudice is caused to the accused. Here, the amendment corrected an inadvertent error concerning the product description without altering the complaint's nature or character. Since the amendment occurred before the trial's conclusion and did not prejudice the respondents, the Trial Court rightly allowed it. The High Court erred by considering extraneous issues like GST leviability, which fall outside the criminal trial's scope. The final determination of the amendment's impact on liability is reserved for the Trial Court based on evidence. Consequently, the appeal was allowed, reinstating the Trial Court's order permitting the amendment.
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