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
    Extension of date of incorporation for eligible start-up for exemption
    NewsBills
    Relief to start-ups in carrying forward and setting off of losses
    NewsBills
    Penalty for cash loan/ transactions against primary co-operatives
    NewsBills
    Increasing threshold limit for co-operatives to withdraw cash without TDS
    NewsBills
    Relief to sugar co-operatives from past demand
    NewsBills
    Agnipath Scheme, 2022
    NewsBills
    Promoting timely payments to Micro and Small Enterprises
    Power of NCLT/NCLAT vis-à-vis writ jurisdiction of the high court.
    Case LawsIndian Laws
    Corporate Debtor includes a corporate guarantor even if Principal Borrower being an individual/sole ...
    Case LawsCentral Excise
    Interpretation of term "basic excise duty".
    Case LawsIndian Laws
    Amendments to the Code of Civil Procedure, 1908 by the Amendment Act 46 of 1999 and Amendment Act 2...
    Limitation Act and the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankr...
    An insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).
    Case LawsCustoms
    Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a...
    Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Cour...
    Case LawsIncome Tax
    Reassessment conducted after 4 years by Income Tax Authorities.
    Case LawsService Tax
    Principles of Natural Justice upheld by the Court/s.
    Case LawsIndian Laws
    Liberal interpretation of limitation law by the supreme court in covid-19 phase.
    Case LawsCustoms
    Examining the legality of confiscation of an Imported car.
    Case LawsCustoms
    Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.
❯❯
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
    Extension of start up incorporation cutoff expands section 80 IAC eligibility, applying from the stated effective assessment year onward.
    The amendment extends the incorporation cutoff so that enterprises incorporated on or before 1st April 2024 qualify as eligible start ups for the three year full deduction under section 80 IAC, subject to the existing turnover ceiling, Inter Ministerial Board certification and other statutory conditions, and is to have effect from 1st April 2023 for the relevant assessment year and subsequent years.
    NewsBills
    Show AI Summary
    Carry-forward loss relief extended for startups, easing shareholding continuity requirement to permit set-off of past losses.
    Amendment extends the proviso to the carry forward and set off rule so that eligible start-ups may set off carried forward losses incurred within ten years of incorporation under the existing shareholders-continuity relaxation, aligning this period with the ten-year reference in the start-up incentive provision; the change applies from the assessment year 2023-24.
    NewsBills
    Show AI Summary
    Cash transaction limit relief for primary co operatives raises the threshold before penalty for member transactions.
    The amendments raise the electronic payment threshold for primary agricultural credit societies and primary co operative agricultural and rural development banks so that acceptance of loans or deposits from, or repayment to, their members will be required to be by account payee cheque, account payee bank draft or online bank transfer only where the amount equals or exceeds two lakh rupees; penalties will attach only above that threshold.
    NewsBills
    Show AI Summary
    TDS threshold for co-operative societies increased, altering cash withdrawal TDS applicability and retaining higher deduction rates for non-filers.
    The Finance Bill, 2023 amends Section 194N to treat co-operative societies as if the statutory cash-withdrawal TDS threshold were replaced by a higher threshold for the purpose of that section, effective from the start of the next financial year, while preserving the existing non-filer deduction rates and the statutory definition of non-filer.
    NewsBills
    Show AI Summary
    Deductibility of sugarcane purchase price: recomputation permitted for co-operative mills where prices meet government-fixed approvals.
    Confirms that payments by sugar co-operative mills for purchase of sugarcane at prices equal to or less than government-fixed or approved rates are allowable as a deduction for computing business income. Where such deductions were previously claimed and disallowed, an assessee may apply to the tax authority for recomputation of total income for the relevant previous year; the authority must allow the deduction to the extent the expenditure meets the qualifying price condition and apply rectification provisions and the prescribed processing period.
    NewsBills
    Show AI Summary
    Agniveer Corpus Fund tax exemption: contributions and Seva Nidhi receipts exempt, government contribution treated as salary with deduction.
    The Agnipath Scheme creates a non-lapsable Agniveer Corpus Fund holding Agniveer contributions, matching Government contributions and interest; Seva Nidhi is the one-time terminal package payable on completion of engagement. The Finance Bill proposes to exempt Seva Nidhi receipts from income tax and to permit deduction from total income of both the Agniveer's deposits and the Government's matching contributions, while treating the Government contribution as salary with a corresponding deduction and extending a similar deduction in the new tax regime.
    NewsBills
    Show AI Summary
    Payment timing for micro and small enterprises: tax deduction allowed only on actual payment when MSMED timelines are missed.
    An amendment to Section 43B inserts a clause disallowing accrual-based deduction for sums payable to micro and small enterprises when payment is made after the time limits prescribed by the MSMED Act; the proviso to Section 43B will not apply to such payments, and only payments made within the MSMED timelines qualify for accrual-based deduction.
    Case LawsIBC
    Show AI Summary
    Writ jurisdiction protects review where specialised tribunals act beyond statutory powers; tribunals may only inquire into fraud.
    Writ jurisdiction remains available to correct a tribunal acting without statutory power; NCLT lacked jurisdiction to adjudicate MMDR Act lease disputes, so a writ challenging its order was justified. NCLT/NCLAT may inquire into allegations of fraud in CIRP, but they cannot adjudicate substantive statutory or quasi judicial disputes that require judicial review of administrative action.
    Case LawsIndian Laws
    Show AI Summary
    Corporate guarantor liability: written acknowledgement restarts limitation and permits insolvency proceedings against the corporate debtor.
    A corporate guarantor qualifies as a corporate debtor liable to insolvency proceedings where its liability mirrors the principal borrower's, and a written acknowledgement of liability restarts the limitation period, enabling a financial creditor to initiate insolvency proceedings despite an earlier default date; factual and other objections remain open for merit-based adjudication in the insolvency forum.
    Case LawsCentral Excise
    Show AI Summary
    Interpretation of basic excise duty: exemptions do not extend to separately enacted cesses or ancillary excise levies.
    An exemption of basic excise duty must be given a strict, literal construction limited to that duty alone; it does not extend to duties or cesses-such as National Calamity Contingent Duty, education cesses, additional or auxiliary excise duties-that are imposed by different legislation or for different purposes.
    Case LawsIndian Laws
    Show AI Summary
    Procedural Amendments to Civil Procedure reinforce expedited summons, alternative dispute resolution and affidavit-based witness examination.
    The Supreme Court upheld the 1999 and 2002 amendments to the Code of Civil Procedure as procedural reforms to expedite litigation. Key clarifications include issuance of summons within thirty days under Section 27 provided plaintiffs have completed enabling steps; promotion of Alternative Dispute Resolution under Section 89 with suggested rules and case management; Order 7 Rule 11 permitting rejection of plaints for specified noncompliance but allowing rectification; and Order 18 Rule 4 requiring examination-in-chief by affidavit subject to court discretion and permitting mechanical recording of evidence.
    Case LawsIBC
    Show AI Summary
    Acknowledgement of debt extends limitation for IBC filings; recovery certificate or decree creates fresh cause of action to initiate CIRP.
    An acknowledgment in writing by a corporate debtor of a subsisting liability restarts the limitation period for initiating CIRP; a final judgment, decree or a recovery certificate, if dues remain unpaid, gives rise to a fresh cause of action permitting a financial creditor to initiate insolvency proceedings within the applicable limitation period measured from the date of that judgment, decree or certificate. Limitation questions are mixed fact and law issues requiring pleaded facts and evidence, and pleadings in an insolvency petition may be amended or supplemented when appropriate.
    Case LawsGST
    Show AI Summary
    Advance ruling immunity limitation: pending enforcement investigations bar AAR consideration and provide no protection.
    The advance ruling mechanism provides tax certainty for proposed or completed transactions, but is inapplicable where the same question is the subject of enforcement proceedings. An applicant seeking a rate and classification ruling for works for a central housing body was found to have concurrent enforcement enquiries and prior inspection, search and seizure, bringing the case within the statutory proviso that excludes advance ruling consideration; clarification that "proceedings" covers enforcement chapters reinforces that AAR cannot provide immunity from ongoing investigations.
    Case LawsCustoms
    Show AI Summary
    Proper officer requirement invalidates notices issued by unauthorized DRI officials; statutory authority required for issuance.
    A show cause notice issued by an Additional Director General of the Directorate of Revenue Intelligence was held not to be issued by a proper officer under the Customs Act, 1962; show cause notices must originate from an authority expressly empowered by statute, rule, notification or other lawful instrument, and notices issued by officers outside the statutory definition of proper officer lack validity and cannot ground further proceedings.
    Case LawsGST
    Show AI Summary
    Writ petition as bypass of statutory remedies is impermissible; statutory remedy under tax law must be pursued first.
    Writ petitions cannot be used to bypass available statutory remedies in tax matters; where a statutory remedy under the GST law exists, a taxpayer must pursue that remedy before invoking writ jurisdiction. In the present facts, detention of goods and demand of tax and penalty led to a writ challenge which the High Court entertained on factual grounds, but the superior forum set aside that order and directed pursuit of the statutory remedy, noting the narrow exceptions permitting writ relief were not shown.
    Case LawsIncome Tax
    Show AI Summary
    Reopening assessments beyond four years barred where full and true disclosure eliminates omission to disclose material facts.
    Reopening an assessment beyond four years is permissible only if there was an omission to disclose material facts; where the assessee had fully and truly disclosed loan and interest details and the assessing officer merely sought a different view on deduction versus capitalization using the same material, the condition precedent for reopening under the proviso is not met and the notice to reopen cannot be sustained.
    Case LawsService Tax
    Show AI Summary
    Principles of natural justice require hearing before rejecting an SVLDRS declaration, prompting fresh reconsideration with a speaking order.
    An administrative rejection of an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for alleged ineligibility was found to have failed procedural fairness by denying notice and hearing. The court required the Designated Committee to reconsider the declaration after affording the applicant a hearing with prior intimation and to issue a reasoned speaking order reflecting the scheme's remedial purpose.
    Case LawsIndian Laws
    Show AI Summary
    Extension of limitation period grants a 90-day filing window from March, or the longer balance where applicable.
    Suo motu measures made the period from 15.03.2020 to 28.02.2022 excluded from computation of limitation and made any balance of limitation available from 01.03.2022; where limitation expired in that window, a 90 day period from 01.03.2022 applies, subject to any longer balance. The exclusion covers arbitration, commercial courts, negotiable instruments and related periods for instituting proceedings, condoning delay and termination timelines.
    Case LawsCustoms
    Show AI Summary
    Option to pay fine in lieu of confiscation: reassess imported used car value and penalty before absolute confiscation.
    Rejection of the declared transaction value of an imported used car cannot rest solely on a Chartered Engineer report without due consideration of the importer's documentary submissions; where importation was not prohibited and only a policy condition on prior foreign use was breached, the authority must re determine assessable value and consider the option to pay a fine in lieu of confiscation, including reassessment of penalty quantum and incidental charges.
    Case LawsCustoms
    Show AI Summary
    Jurisdictional validity of show-cause notices: notices by officers lacking statutory authority are invalid and challengeable despite alternate remedies.
    Show-cause notices issued by officers of the Directorate of Revenue Intelligence who are not proper officers under the statutory scheme suffer from a jurisdictional defect and are non est; where proceedings are wholly without jurisdiction an alternate remedy does not preclude challenge, and show-cause notices must have statutory backing and not be used as instruments of harassment.

    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