Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Issue estoppel applies in criminal proceedings where an earlier adjudication has distinctly raised or found the same issue, and parties are precluded from advancing legally inconsistent allegations; the court applied this principle to dismiss as barred a later complaint founded on the same letters and facts as an earlier complaint that was finally decided on merits as non-maintainable under company law. The earlier dismissal on merits operated as an estoppel against relitigation, and the subsequent complaint and related orders were quashed with the petition disposed of.
Issue estoppel applies in criminal proceedings where an earlier adjudication has distinctly raised or found the same issue, and parties are precluded from advancing legally inconsistent allegations; the court applied this principle to dismiss as barred a later complaint founded on the same letters and facts as an earlier complaint that was finally decided on merits as non-maintainable under company law. The earlier dismissal on merits operated as an estoppel against relitigation, and the subsequent complaint and related orders were quashed with the petition disposed of.
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