Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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HC, exercising jurisdiction under Section 482 CrPC, declined to interfere with the Special Court's order taking cognizance. Relying on settled law that cognizance is of the offence and not the offender, and that interference with cognizance orders is permissible only if they are perverse or unsupported by material, HC held that the Special Court had duly applied its mind to the complaint, police report and accompanying material. The impugned order disclosed sufficient grounds to proceed and summon the accused, and contained no illegality, infirmity or perversity. Consequently, the petition challenging the cognizance order was dismissed and the proceedings before the Special Court were permitted to continue.
HC, exercising jurisdiction under Section 482 CrPC, declined to interfere with the Special Court's order taking cognizance. Relying on settled law that cognizance is of the offence and not the offender, and that interference with cognizance orders is permissible only if they are perverse or unsupported by material, HC held that the Special Court had duly applied its mind to the complaint, police report and accompanying material. The impugned order disclosed sufficient grounds to proceed and summon the accused, and contained no illegality, infirmity or perversity. Consequently, the petition challenging the cognizance order was dismissed and the proceedings before the Special Court were permitted to continue.
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