Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 TMI Notes - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ----
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    NewsBills
    Amendments in Central Excise Act, 1944.
    NewsBills
    Retrospective Exemptions in Service Tax
    NewsBills
    AMENDMENTS IN GOODS AND SERVICES TAX
    Confiscation under CGST Act: Invoking Section 130 CGST Act
    Case LawsIndian Laws
    Dishonour of Cheques and the Burden of Proof: Rebutting the Presumption u/s 139 of the Negotiable In...
    Case LawsIncome Tax
    Condoning Delay in Filing Income Tax Return: A Case for Equitable Consideration
    Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals
    Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Author...
    Case LawsService Tax
    Quashing Show-Cause Notice Due to Unexplained Delay: Upholding Fair Adjudication
    Case LawsIncome Tax
    Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Expenditure
    Case LawsMoney Laundering
    Reasonableness Test for Attaching Non-Proceeds of Crime: Limits on Attaching Pre-existing Property u...
    Case LawsIncome Tax
    Taxation of International Consulting Services: Navigating the Complexities
    Case LawsCustoms
    Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity
    Case LawsIncome Tax
    Examining the Eligibility of Credit Co-operative Societies for Deduction on Interest from Co-operati...
    Case LawsIndian Laws
    Upholding Arbitral Autonomy: Supreme Court Clarifies Scope of Judicial Interference u/s 11
    Case LawsIncome Tax
    Draft Assessment Order Regime: Navigating the Multi-tiered Assessment Process and Distinct Nature of...
    Case LawsIncome Tax
    Judicial Scrutiny of Section 14A Amendment: Retrospective or Prospective Effect?
    Case LawsIncome Tax
    Tax on Royalties: Navigating the Interplay between Domestic Tax Laws and Double Taxation Avoidance A...
    Case LawsCustoms
    Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation
    Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Notes
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    NewsBills
    Show AI Summary
    Interim Board for Settlement to replace Settlement Commission and assume pending central excise case disposal powers.
    The Finance Bill establishes one or more Interim Boards for Settlement to take over processing of pending applications from the stage they stood before constitution, replaces references to the Settlement Commission with Interim Boards, transfers the Commission's powers and functions to the Interim Boards for specified provisions, bars new applications under the relevant application provision after the appointed date, provides that the existing Settlement Commission will cease to operate from the appointed date, and allows an Interim Board, within three months of constitution, to extend disposal time for pending matters by up to twelve months with written reasons.
    NewsBills
    Show AI Summary
    Retrospective exemption for reinsurance services under crop insurance schemes removes prior service tax liability for those services.
    A retrospective exemption is proposed for services provided or agreed to be provided by insurance companies by way of reinsurance services under the Weather Based Crop Insurance Scheme (WBCIS) and the Modified National Agricultural Insurance Scheme (MNAIS), treating such reinsurance services as exempt from service tax for the period commencing 1 April 2011 and ending 30 June 2017, thereby adjusting past tax liability and compliance positions for insurers and reinsurers.
    NewsBills
    Show AI Summary
    Input tax credit distribution expanded to cover interstate reverse-charge supplies with revised ITC reporting and return rules.
    Amendments permit Input Service Distributors to distribute input tax credit for interstate reverse-charge supplies, adjust ITC statement and return provisions by removing "auto generated" phrasing and enabling additional prescribed details and filing conditions, and require reversal of corresponding ITC where a credit-note reduces a supplier's liability; they add definitions for local/municipal funds and Unique Identification Marking to enable a Track and Trace Mechanism, insert an enabling Track and Trace provision with penalties, amend Schedule III treatment for certain SEZ/FTWZ supplies with no refunds, and impose mandatory pre-deposit of penalty amounts in specified appeals.
    Case LawsGST
    Show AI Summary
    Section 130 CGST: direct invocation permitted only with recorded reasons and material proving intent to evade tax.
    Section 129 pertains to goods in transit, while Section 130 has broader scope allowing direct invocation where material shows a clear intent to evade tax; such direct action requires specific, recorded reasons based on material, an adequate show-cause notice that sets out those reasons, and compliance with prescribed formalities so that authorities do not base confiscation on conclusions absent from the notice.
    Case LawsIndian Laws
    Show AI Summary
    Rebuttable presumption under the Negotiable Instruments Act: burden can be discharged on preponderance of probabilities by accused.
    The court holds that the statutory presumption in favour of the cheque holder is rebuttable and may be displaced by the drawer upon adducing evidence which, on the preponderance of probabilities, shows the cheque was not issued for a legally recoverable debt; inconsistencies in the holder's case, absence of supporting financial records, and unexplained issuance circumstances are salient in assessing rebuttal.
    Case LawsIncome Tax
    Show AI Summary
    Condonation of delay: equitable consideration where bona fide technical failures and professional disruptions impede tax filing.
    Condonation of short delays in filing income tax returns must be governed by principles of equity and fairness, with bona fide explanations such as portal technical failures and unforeseeable disruptions at a chartered accountant's premises meriting empathetic, case sensitive assessment rather than mechanical rejection. Where assessees rely on professional intermediaries, corroborative evidence of genuine operational impediments is a relevant consideration in exercising discretionary condonation to facilitate compliance objectives.
    Case LawsGST
    Show AI Summary
    Pre-deposit requirement: GSTN portal payment records can establish compliance, requiring authorities to permit clarification and supporting proof.
    System-generated GSTN records - including the appeal memorandum, electronic ledger payment screenshots and provisional acknowledgment - can suffice to demonstrate compliance with the pre-deposit requirement, and GSTN portal registration may establish an authorized signatory; where doubts exist the Appellate Authority must afford an opportunity to clarify and permit production of supporting board resolutions or powers of attorney.
    Case LawsGST
    Show AI Summary
    Natural justice breached where appeal was dismissed for signatory authority without opportunity to respond; hearing and reasoned reconsideration required.
    Dismissal of a tax appeal solely for lack of authority of the signatory, without calling on the appellant to clarify or providing verification, breaches the principle of natural justice. Doubts about signatory authority require an opportunity to explain; decision-making must produce a reasoned order addressing submissions, provide advance notice of personal hearing, and disclose any external orders or judgments relied upon to enable the appellant to respond.
    Case LawsService Tax
    Show AI Summary
    Inordinate delay in adjudication: unexplained delays undermine natural justice and invalidate further administrative steps.
    The challenge contested whether inordinate and unexplained delay in adjudication violated the principles of natural justice, causing serious prejudice by impairing the petitioner's ability to defend. The court found the respondents' explanations-frequent changes in adjudicating officers and accommodation of co-noticees-insufficient, applied precedent that excessive unexplained delay vitiates proceedings, and emphasized the duty of authorities to conduct timely adjudication or supply adequate justification for delay.
    Case LawsIncome Tax
    Show AI Summary
    Disallowance of expenditure related to exempt income: apportionment required and actual exempt income is a prerequisite.
    Disallowance of expenditure relating to exempt income requires identification and apportionment of expenses attributable to non taxable receipts; only expenditure expended to earn taxable income may be claimed. Courts interpret "in relation to" expansively and reject reliance on the spender's dominant purpose. The existence of actual exempt income is necessary to invoke the disallowance rule, and post enactment explanatory amendments that alter prior law are not retrospective.
    Case LawsMoney Laundering
    Show AI Summary
    Proceeds of crime: pre-existing property cannot be provisionally attached absent equivalent-value connection under the Prevention of Money Laundering Act.
    Provisional attachment under the Prevention of Money Laundering Act requires a reasonable nexus between the attached property and the alleged criminal activity; only property derived from criminal activity, the value of such property, or equivalent-value property held domestically qualifies. Pre-existing immovable assets purchased before the scheduled offence cannot be attached absent qualification as equivalent-value property, whereas challenges to movable asset attachments are to be pursued through available remedies.
    Case LawsIncome Tax
    Show AI Summary
    Make available requirement for technical services prevents taxation where consultancy did not transfer technical knowledge, preserving source-based taxation.
    The fees did not qualify as Fees for Technical Services because the make available condition-requiring transfer, transmission or enablement of technical knowledge-was not met; the domestic exception for services utilized to earn income from a source outside India applied since the services related to tournaments held abroad, and income attributable to any Service Permanent Establishment is taxable under the DTAA business profits regime.
    Case LawsCustoms
    Show AI Summary
    Reasons to believe requirement in customs seizures: judicial review limits fact-finding and adjudication must address documentation and recordal of reasons.
    Interpretation of the reasons to believe requirement under section 110 of the Customs Act centers on whether citation of statutory provisions in a seizure panchnama suffices versus the need for factual particulars. The court noted conflicting precedents, factual disputes about production of transport documents and e way bill timing, and emphasized that disputed factual issues fall to adjudicatory proceedings rather than writ review, urging expeditious adjudication and cooperation.
    Case LawsIncome Tax
    Show AI Summary
    Deductibility under Section 80P(2)(d): interest from co operative bank deposits may qualify if linked to primary co operative activity.
    Interest earned by credit co-operative societies from deposits with co-operative banks is examined for eligibility under Section 80P(2)(d), focusing on whether such receipts bear the requisite nexus to the societies' primary credit-providing activities and on the statutory meaning of co-operative bank as interpreted in judicial precedents that have largely favoured allowance of the deduction.
    Case LawsIndian Laws
    Show AI Summary
    Arbitral autonomy: referral courts must limit Section 11 scrutiny to prima facie existence of arbitration agreements.
    The referral court's inquiry under Section 11 is limited to the prima facie existence of an arbitration agreement; issues such as alleged accord and satisfaction and mixed questions of law and fact do not negate the arbitration clause and are within the arbitral tribunal's exclusive competence. Legislative intent behind the 2015 amendments supports minimal judicial interference at the appointment stage, and limitation under Section 11(6) should be confined to timeliness, leaving substantive limitation defenses to the tribunal.
    Case LawsIncome Tax
    Show AI Summary
    Mandatory Draft Assessment Order under Section 144C preserves DRP review and invalidates final assessments issued without it.
    Section 144C establishes a self-contained, multi-tiered assessment regime for international-transaction assessees in which the Dispute Resolution Panel exercises independent, enhanced review distinct from Section 144B. Framing the draft assessment order is an integral statutory step that preserves the assessee's right to challenge proposed findings; omission of that draft-stage procedure is therefore a substantive breach of the Section 144C code rather than a mere procedural irregularity. Remand under Section 153(6) does not revive assessments once the limitation periods in sub-sections (3) and (4) of Section 153 have expired.
    Case LawsIncome Tax
    Show AI Summary
    Prospective application of tax amendment preserves taxpayer expectations and limits disallowance of expenses to stated effective years.
    The issue is whether the Explanation to Section 14A introduced by the Finance Act, 2022 applies retrospectively or prospectively, particularly for assessment years where no exempt income arose. The Court analysed the Memorandum to the Finance Bill, relevant precedents, and the principle that tax laws altering existing legal positions are not to be given retrospective effect unless expressly or necessarily implied. It concluded the Explanation must operate prospectively from the effective date stated in the Memorandum, maintaining taxpayer expectations and legal certainty.
    Case LawsIncome Tax
    Show AI Summary
    Taxation of Royalties: domestic law amendments cannot override DTAA interpretation; telecommunication payments not royalties.
    The court held that unilateral domestic amendments to the statutory definition of royalty cannot alter the meaning of that term in a DTAA; treaty terms are to be interpreted by their plain meaning, guided by international law principles, OECD commentary, and precedents, and payments for telecommunication services or satellite transponder capacity do not qualify as royalties under the relevant DTAA.
    Case LawsCustoms
    Show AI Summary
    Fe content on WMT basis determines export duty, lowering the applicable rate and enabling recovery of excess duty paid.
    Assessment of iron ore export duty requires computation of Fe on a Wet Metric Ton basis by deducting moisture using the formula Iron content (as received) = Fe x (100 - M) / 100. Applying this WMT calculation against the customs notification framework that prescribes duty rates tied to measured Fe percentage results in a lower duty classification and a corresponding right to recover any excess duty paid when the measured Fe falls below the specified threshold.
    Case LawsGST
    Show AI Summary
    Service of show cause notice: ensure proper notice and opportunity before tax orders; fresh notice and reasoned hearing required.
    Proper service and transparent consideration of assessee replies are procedural prerequisites before passing tax assessment orders. Where portal non-reflection of notices and uncertainty about consideration of replies arises, the assessee is entitled to benefit of doubt. The court required that the impugned order be treated as a notice for filing a written reply within a short period, directed issuance of a fresh notice in the prescribed manner with a clear minimum notice period, mandated the assessee's appearance, and obliged the assessing officer to pass a reasoned and speaking order within a defined timeframe after valid service.

    TMI Notes

    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Illegality of Arrest and Remand for Non-Supply of Written Grounds: The Two-Hour Pre-Remand Standard under the BNSS Framework

      4 February, 2026

      Contents
      Acts
      Plus +
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      This note presents a concise research digest of the judicial decision, summarising the key issues, findings, and outcome. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court.

      2025 (11) TMI 367 - Supreme Court

      Case Snapshot

      A set of criminal matters raised a recurring constitutional question: whether an arrested person must be furnished the grounds of arrest in writing, and whether failure to do so necessarily vitiates the arrest and subsequent remand. The Court treated the issue as one of general legal position under Article 22(1) of the Constitution of India and the corresponding procedural mandate in Section 50 of the Code of Criminal Procedure, 1973 (now Section 47 of the Bharatiya Nagarik Suraksha Sanhita, 2023).

      The Court held that communication of grounds of arrest is a mandatory constitutional safeguard applicable across offences and statutes. As a general rule, grounds of arrest must be communicated in writing, in a language understood by the arrestee. However, in exceptional situations where furnishing written grounds at the moment of arrest is impractical, oral communication at the time of arrest may suffice temporarily, subject to written grounds being supplied within a reasonable time and, in any event, at least two hours before production for remand.

      On the case outcomes, the Court disposed of one matter after settling the legal position, continued interim bail in connected matters (with liberty to seek remand after supplying written grounds), and continued interim bail in a tagged matter while directing it to be listed before an appropriate Bench.

      Material Facts

      The lead matter arose from a road traffic incident alleged to involve rash and high-speed driving, resulting in a fatality and injuries. An FIR was registered invoking provisions of the Bharatiya Nyaya Sanhita, 2023 and the Motor Vehicles Act, 1988. The investigation included reliance on CCTV footage and other materials said to link the appellant to the driving of the vehicle at the relevant time.

      The appellant was arrested without a warrant. During remand proceedings, the appellant challenged the legality of arrest and custody on the ground that the grounds of arrest were not furnished in writing, invoking Article 22(1) of the Constitution of India and Section 50 of the Code of Criminal Procedure, 1973, corresponding to Section 47 of the Bharatiya Nagarik Suraksha Sanhita, 2023.

      A writ challenge to the arrest was considered by the High Court (not identified here). While acknowledging a procedural lapse, the High Court upheld the validity of arrest, reasoning (in substance) that the appellant was aware of the nature of allegations and that the circumstances justified custody despite non-furnishing of written grounds. The appellant approached the Court to settle the legal position on the requirement of furnishing grounds of arrest in writing.

      In connected matters raising similar questions, interim bail had been granted during pendency. An amicus curiae was appointed to assist the Court.

      Issue Involved

      The Court framed the controversy around Article 22(1) of the Constitution of India and the statutory reflection of that safeguard in Section 50 of the Code of Criminal Procedure, 1973 (now Section 47 of the Bharatiya Nagarik Suraksha Sanhita, 2023):

      • Whether, in each and every case (including ordinary penal offences under the Indian Penal Code, 1860, now the Bharatiya Nyaya Sanhita, 2023), it is necessary to furnish grounds of arrest to an accused either before arrest or forthwith after arrest.
      • Whether, even in exceptional cases where exigencies prevent furnishing grounds of arrest before arrest or immediately after arrest, the arrest stands vitiated for non-compliance with Section 50 of the Code of Criminal Procedure, 1973 (now Section 47 of the Bharatiya Nagarik Suraksha Sanhita, 2023).

      Closely connected to these questions were two operational aspects: (i) the mode of communication (oral versus written), and (ii) the time by which the grounds must be supplied to preserve the constitutional purpose of enabling legal consultation and meaningful opposition to remand.

      Decision

      The Court crystallised the following holdings:

      (1) Universality of the safeguard.Article 22(1) of the Constitution of India imposes a mandatory obligation to inform the arrestee of the grounds of arrest "as soon as may be". This obligation is not statute-specific and applies to arrests for offences under all statutes, including offences under the Indian Penal Code, 1860 (now Bharatiya Nyaya Sanhita, 2023) as well as special laws.

      (2) Written communication as the governing rule. The grounds of arrest must be communicated in writing to the arrestee, in the language the arrestee understands, to fulfil the intended constitutional purpose of enabling consultation with counsel and effective participation in remand proceedings.

      (3) Exceptional impracticability and calibrated timeline. Where furnishing written grounds at the time of arrest or soon after arrest is impractical (illustrated by arrests in situations akin to flagrante delicto offences against body or property), it is sufficient to orally convey the grounds at the time of arrest. However, a written copy must then be supplied within a reasonable time and, in any event, not later than two hours prior to production before the Magistrate for remand proceedings. The remand papers must contain the grounds of arrest, and any delay in supplying written grounds must be explained by a note to the Magistrate.

      (4) Consequence of non-compliance. Failure to adhere to the above schedule renders the arrest and subsequent remand illegal, entitling the arrestee to be set at liberty. Thereafter, if custody/remand is still sought, it may be moved for after supplying the written grounds, with reasons for earlier non-supply; the Magistrate is to decide such an application expeditiously and preferably within a week, consistent with natural justice.

      Applying this to case management: the Court disposed of one matter after clarifying the legal position; continued interim bail in connected matters while permitting the prosecution to move for remand/custody after supplying written grounds; and continued interim bail in a tagged matter while directing further listing before an appropriate Bench.

      Key Observations

      Constitutional foundation. The Court located the requirement of communicating grounds of arrest within Article 21 (procedure established by law protecting personal liberty) and Article 22(1) (prompt intimation of grounds and right to consult and be defended by counsel). The statutory vehicle giving effect to Article 22(1) was identified as Section 50 of the Code of Criminal Procedure, 1973, corresponding to Section 47 of the Bharatiya Nagarik Suraksha Sanhita, 2023.

      Associated safeguards under the BNSS/CrPC scheme. The Court emphasised that the architecture of protections is not limited to Section 47BNSS (Section 50 CrPC). Section 50A of the Code of Criminal Procedure, 1973 (now Section 48 of the Bharatiya Nagarik Suraksha Sanhita, 2023) obligates the arresting authority to inform a relative/friend/nominated person about the arrest and place of detention, with the Magistrate having a duty to verify compliance under Section 48(4)BNSS. The Court also referred to Section 38 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (right to meet an advocate during interrogation, though not throughout) and to remand-related provisions: Section 167 of the Code of Criminal Procedure, 1973 (now Section 187BNSS) read with Section 57 CrPC (now Section 58BNSS), underscoring that remand is a judicial function requiring application of mind, not a mechanical act.

      Meaningful communication and the writing requirement. The Court reasoned that mere oral reading of grounds may be ineffective, particularly when the arrestee is not in a position to retain and recall details, and it can generate factual disputes about whether communication occurred. Written grounds, acknowledged by the arrestee, support both constitutional efficacy and procedural certainty. The Court's approach aligns with the broader principle that fundamental rights protections must be practical and enforceable, not illusory.

      Language understood by the arrestee. Drawing from established doctrine under Article 22(5) concerning preventive detention, the Court treated the expression "communicate" as requiring that the grounds be brought home to the person in a manner enabling effective representation. Accordingly, the grounds must be furnished in a language the arrestee understands, and in a script the person can read if literate. Oral explanation of written grounds in an unfamiliar language was considered inadequate for this constitutional purpose.

      Balancing rights with operational exigencies. While characterising Article 22(1) as unexceptional in its obligation to inform grounds, the Court nevertheless acknowledged field realities where immediate written grounds may be impracticable. The solution adopted was not to dilute the right, but to structure an enforceable timeline: oral grounds at the point of arrest in exceptional cases, followed by written grounds within a reasonable time, but mandatorily at least two hours before remand production. The "two-hour" minimum interval was justified as functionally necessary to enable counsel to examine the grounds and prepare to oppose remand effectively.

      Consequences and curative pathway. Non-compliance leads to illegality of arrest and remand and entitlement to release. At the same time, the Court indicated a procedural route for the investigating agency to seek remand afresh after compliance, with reasons for earlier non-supply placed before the Magistrate, who must decide expeditiously and preferably within a week.

      Practical Relevance

      For police and investigating agencies. For arrests without warrant, Section 47BNSS 2023 (Section 50 CrPC 1973) must be operationalised through written grounds as a general rule, in the language understood by the arrestee. In document-heavy or pre-planned arrests where grounds are already available (including situations where the accused has joined investigation after notice under Section 41A CrPC 1973, corresponding to Section 35(3) to 35(6)BNSS 2023), written grounds should be handed over contemporaneously with arrest. In exigent arrests (including flagrante delicto situations), oral grounds at arrest are permissible, but written grounds must follow within reasonable time and at least two hours before remand production; remand papers should include grounds and any delay note.

      For remand advocacy and legal aid. The requirement directly affects the remand stage under Section 187BNSS 2023 (Section 167 CrPC 1973). Defence counsel may test compliance by asking when and in what language written grounds were supplied, and whether supply occurred at least two hours prior to remand production. The Court's reasoning also reinforces the importance of early access to legal assistance at pre-remand stages, and the Magistrate's duty to ensure procedural compliance rather than treating remand as routine.

      For Magistrates. Magistrates are expected to verify compliance with Section 48BNSS 2023 (Section 50A CrPC 1973) regarding intimation to relatives/friends, and to be alive to the constitutional purpose of Article 22(1) when authorising detention under Section 187BNSS 2023. Where written grounds are supplied late, the existence of an explanatory note in remand papers becomes relevant. If non-compliance is established, custody is illegal, and any fresh remand request must follow supply of written grounds with reasons for earlier non-supply.

      For litigation strategy. Challenges to arrest and remand can now be structured around a clear compliance matrix: (i) whether grounds were communicated, (ii) whether they were in writing, (iii) whether they were in a language understood, and (iv) if not immediate, whether written grounds were supplied within reasonable time and at least two hours before remand production. The decision thus provides a concrete framework for adjudicating disputes that otherwise degenerate into contested assertions of oral communication.

       


      Full Text:

      2025 (11) TMI 367 - Supreme Court

      Topics

      ActsIncome Tax