Tag: Due Process

Win for Taxpayers: Supreme Court Says GST Authorities Can’t Skip Adjudication After Payment
22Aug By The Legal ChamberNo Comments
Supreme Court

Win for Taxpayers: Supreme Court Says GST Authorities Can’t Skip Adjudication After Payment

The Supreme Court held that payment of tax and penalty under Section 129 of the CGST Act does not absolve the proper officer from passing a reasoned order under Section 129(3). Such an order is mandatory to safeguard the taxpayer’s right to appeal and ensure compliance with principles of natural justice and due process under Article 265 of the Constitution. Facts Of The Case: The appellant, M/s ASP Traders, a Karnataka-based dealer, consigned 17,850 kg of dry arceanut to a Delhi-based company. During transit, the goods were transhipped, and seven bags went missing. The vehicle was subsequently detained by the Uttar Pradesh Mobile Squad in Jhansi. A notice was issued under Section 129(3) of the CGST Act, alleging discrepancies including the shortfall in quantity and questioning the existe...
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Supreme Court Verdict : Police Can’t Serve Appearance Notices via WhatsApp
13Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Verdict : Police Can’t Serve Appearance Notices via WhatsApp

The Supreme Court dismissed the application seeking modification of its earlier order, holding that electronic communication (e.g., WhatsApp) is not a valid mode for serving notices under Section 35 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023. The Court emphasized that such notices, which impact personal liberty, must adhere strictly to prescribed modes of service under the BNSS. It clarified that while electronic service is permissible for court summons under Sections 63, 64, and 71 of the BNSS, the same cannot be extended to investigative notices under Section 35, as the legislative intent excludes electronic modes for this purpose. The judgment underscores the importance of safeguarding individual liberty under Article 21 of the Constitution. Facts Of The Case: The case aro...
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No Narco Test Without Consent: Supreme Court Cites Constitutional Rights
18Jun By The Legal ChamberNo Comments
Supreme Court

No Narco Test Without Consent: Supreme Court Cites Constitutional Rights

The Supreme Court ruled that involuntary narco-analysis tests violate Articles 20(3) and 21 of the Constitution, affirming that such tests and information derived from them are inadmissible as sole evidence for conviction. While voluntary tests with safeguards are permissible, their results alone cannot lead to conviction. An accused has a right to voluntarily undergo the test during trial, but it's not an indefeasible right; the court must assess all circumstances, including free consent and safeguards. The Court emphasized that a bail application should not involve ordering such involuntary investigative techniques. Facts Of The Case: A First Information Report (FIR No. 545 of 2022) was registered on August 24, 2022, at P.S. Mahua, under various sections of the Indian Penal Code, 1860,...
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Supreme Court Strikes Down Kerala’s Preventive Detention Order: A Win for Personal Liberty
18Jun By The Legal ChamberNo Comments
Supreme Court

Supreme Court Strikes Down Kerala’s Preventive Detention Order: A Win for Personal Liberty

The Supreme Court of India, in Dhanyam v. State of Kerala & Ors., set aside a preventive detention order, emphasizing that such extraordinary power must be used sparingly and only in situations affecting "public order," not merely "law and order". The Court reiterated that if a detenu is on bail and allegedly violating conditions, the State should seek bail cancellation rather than resorting to preventive detention. Facts Of The Case: The appeal originated from a High Court of Kerala judgment dated September 4, 2024, which affirmed a preventive detention order issued on June 20, 2024, by the District Magistrate, Palakkad. The detenu, Rajesh, the appellant's husband, runs a registered lending firm named 'Rithika Finance'. The detention order, issued under Section 3(1) of the Kerala ...
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Bank’s Gold Revaluation Under Scrutiny: Supreme Court Allows Trial Against Bank Officials
18Jun By The Legal ChamberNo Comments
Supreme Court

Bank’s Gold Revaluation Under Scrutiny: Supreme Court Allows Trial Against Bank Officials

The Supreme Court of India allowed the appeal by Abhishek Singh, holding that the High Court improperly quashed the FIR filed by him. The High Court erred by considering extraneous documents and evaluating the merits of the case at the quashing stage, rather than determining if a prima facie offense was made out. The proceedings from the FIR are revived, and the guilt or innocence of the respondents is to be established at trial. Facts Of The Case: Abhishek Singh, the appellant, a businessman, secured a loan of ₹7,70,000 from the Bank of India on July 22, 2020, by pledging 254 grams of 22-carat gold ornaments. According to Singh, he repaid the loan, including interest, by March 31, 2023, after receiving a notice from the bank on October 7, 2022, to pay ₹8,01,383.59. However, unbeknownst ...
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Supreme Court Overturns Conviction Under Section 306 IPC: Limits on High Court’s Revisional Powers
16Jun By The Legal ChamberNo Comments
Supreme Court

Supreme Court Overturns Conviction Under Section 306 IPC: Limits on High Court’s Revisional Powers

The Supreme Court of India, in Nagarajan v. State of Tamil Nadu, held that in an appeal filed by an accused against conviction, the High Court cannot suo motu exercise revisional powers to enhance the sentence or convict on a charge for which the trial court acquitted the accused, especially when no appeal or revision was filed by the State, victim, or complainant. The Court emphasized the principle of no reformatio in peius, meaning an appellant should not be placed in a worse position as a result of filing an appeal Facts Of The Case: Nagarajan, the appellant, was the neighbor of the deceased, Mariammal. On the night of July 11, 2003, the appellant entered Mariammal's room, hugged her, and attempted to outrage her modesty. Mariammal's mother-in-law intervened, scolded the appel...
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Fraud Case Closed: Supreme Court Rules in Favor of Accused After Bank Settlement
13Jun By The Legal ChamberNo Comments
Supreme Court

Fraud Case Closed: Supreme Court Rules in Favor of Accused After Bank Settlement

The Supreme Court quashed criminal proceedings under Sections 120B, 420, 468, and 471 IPC, and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, against the appellants. This decision was based on a comprehensive One Time Settlement with the Bank, full repayment of dues, and dismissal of recovery proceedings. The Court noted that continuing the proceedings would serve no purpose, especially given similar cases against co-accused were also quashed on grounds of settlement Facts Of The Case: N.S. Gnaneshwaran and N.S. Madanlal, accused nos. 3 and 6 respectively, are the appellants in this case. They were facing criminal proceedings in C.C. No. 16 of 2006, arising from FIR No. RC MA1 2005 0020, based on a complaint lodged by respondent no.2 - Bank on April 27, 2...
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Supreme Court Slams Assam Police Over Encounters, Calls for Independent Inquiry
13Jun By The Legal ChamberNo Comments
Supreme Court

Supreme Court Slams Assam Police Over Encounters, Calls for Independent Inquiry

The Supreme Court set aside the High Court's judgment and directed the Assam Human Rights Commission (AHRC) to conduct an independent inquiry into alleged police encounters, emphasizing adherence to PUCL guidelines. The Court mandated public notice for victims, confidentiality of identities, and the provision of legal aid, reinforcing the AHRC's role in upholding human rights and ensuring accountability. Facts Of The Case: Arif Md. Yeasin Jwadder, the appellant, brought an appeal against the Gauhati High Court's judgment dated January 27, 2023, which dismissed PIL No. 86/2021. The PIL sought records of alleged fake encounters in Assam, registration of FIRs against police officials, and independent investigations in compliance with the guidelines laid down in People's Union for Civil Li...
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Supreme Court : From Life Imprisonment to 20 Years Young Offenders Get Relief in POCSO Case
12Jun By The Legal ChamberNo Comments
Supreme Court

Supreme Court : From Life Imprisonment to 20 Years Young Offenders Get Relief in POCSO Case

The Supreme Court of India granted leave to appeal against a High Court judgment dated April 26, 2024, which affirmed the conviction of appellants under various sections of the IPC and Section 6 of the POCSO Act, 2012, including imprisonment for life. While upholding the conviction, the Supreme Court partially allowed the appeals, reducing the sentence from life imprisonment (remainder of natural life) to twenty years of rigorous imprisonment based on Section 6 of the POCSO Act and considering the appellants' age and incarceration period. Facts Of The Case: Pintu Thakur @ Ravi and other appellants were convicted by the Additional Sessions Judge, Fast Track Special Court (POCSO Act), Ramanujganj, District Balrampur, in Special Sessions (POCSO) Case No. 36/2020. This conviction was subse...
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Affidavits & Fair Trial: Why the Supreme Court Overturned a Murder Conviction
12Jun By The Legal ChamberNo Comments
Supreme Court

Affidavits & Fair Trial: Why the Supreme Court Overturned a Murder Conviction

The Supreme Court acquitted the appellants, setting aside their conviction under Sections 302 and 307 read with Section 34 of the IPC, due to serious doubts about the prosecution's case. The investigation was deemed unfair because the investigating officer suppressed affidavits from three eyewitnesses (PW-5, PW-6, PW-7) that favored the accused, and failed to conduct further investigation based on these affidavits. The Court found it unsafe to convict solely on PW-4's testimony given the suppressed material. Facts Of The Case: Sakhawat and Mehndi, appellant nos. 1 and 2 respectively, appealed a judgment from the High Court of Allahabad dated October 9, 2018, which upheld their conviction for offenses under Section 302 and Section 307 read with Section 34 of the Indian Penal Code, 1860 (I...
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