TaxTMI 
TaxTMI 
Learning from a recent judgment of the Supreme Court No responses, nonappearance, noncooperation and avoiding authorities can be costly. This is equally important in other type of proceedings also.
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....earning from a recent judgment of the Supreme Court No responses, nonappearance, noncooperation and avoiding authorities can be costly. This is equally important in other type of proceedings also.<br>By: - DEVKUMAR KOTHARI<br>Other Topics<br>Dated:- 8-10-2025<br>Learning from a recent judgment of the Supreme Court No responses, nonappearance, noncooperation and avoiding authorities ca....
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....n be costly. This is equally important in other type of proceedings also. SERIOUS FRAUD INVESTIGATION OFFICE Versus ADITYA SARDA - 2025 (4) TMI 640 - Supreme Court Provisions referred and considered: The Constitution Of India - Article 21 The Companies Act 2013 - Sections - 208, 210, 211, 212, 436, 439, 447, 621 The Limited Liability Partnership Act, 2008 - ....
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....Section (3)(c)(i), 43(2) and 50. The Code of Criminal Procedure Section 68, 82, 83, 193 , 438 of General - obligations of citizens and authorities: Under any law citizens are required to make certain compliances and disclosures etc. provided in various provisions applicable in case of any person. For enforcement of any law authorities are appointed with ....
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....specified authority to issue notices, make enquiries and app orders etc. In case any notice is received from concerned authorities, it is necessary to respond to the same and make out the case of addressee / noticee. Even if a notice has been issued by any authority by gross mistake, a reply and explanations is required. On simple reply, in such circumstances case can be dropp....
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....ed or closed. If no reply is given, concerned authority will, as duty bound, take further steps, which might be avoidable it a proper reply was received from the noticee. Noncompliance by way of not giving simple responses or avoiding service of notice and avoiding appearance, If required can complicate matters under law. This also create complication as per nature of hu....
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....man being like creating suspicion and doubts in mind of concerned authority due to noncompliance by the addressee of notice.. Non response, non-compliance will also cause loss of time of authorities / Courts in further steps to be taken by them, which could have been avoided if a compliance was made by the notice receiver / addressee or the noticee. In this regard observ....
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....ations of honorable Supreme Court in above cited case are analyzed below: a. the judicial time of every court, even of Magistrate's Court is as precious and valuable as that of the High Courts and the Supreme Court. b. The accused are duty bound to cooperate the trial courts in proceeding further with the cases c. they are bound to remain present in the Court as and when....
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.... required by the Court. d. Not allowing the Courts to proceed further with the cases by avoiding execution of summons or warrants, disobeying the orders of the Court, and trying to delay the proceedings by hook or crook, would certainly amount to interfering with and causing obstruction in the administration of justice. The above observations are in relation to proceedings for cr....
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....imes or suspected and alleged crimes but these are equally applicable in case of other proceedings. Non-compliances, non responses were taken very seriously and honorable Supreme Court overruled judgment of High Court granting anticipatory bail and thereby rejected application for bail/ anticipatory bail. The honorable Supreme Court observed that " . In these cases, there is a brazen atte....
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....mpt made on the part of the respondents-accused to stall the criminal proceedings initiated against them, in respect of the serious economic offences allegedly committed by them, by not respecting the summons/warrants issued by the Special Court from time to time and thereby causing obstruction in the administration of justice. Learning: It is important to make responses and compliances t....
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....o bring on true facts and to show sincerity of the addressee of notice or summon etc. to come with clean hands and in a bonafide manner to establish bona fides of addressees and even in case of mistake, an acceptance of the same as early as possible can save criticism and consequences by orders of courts and authorities..<br> Scholarly articles for knowledge sharing by authors, experts....
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...., professionals ....