Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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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