judicial proceedings - The Legal Chamber

The Supreme Court held that the issuance of a summons under Section 70 of the CGST Act does not constitute the "initiation of proceedings" under Section 6(2)(b). The bar against parallel proceedings is triggered only upon the issuance of a show-cause notice, which formally crystallizes the subject matter and commences adjudication. Facts Of The Case: The petitioner, M/S Armour Security (India) Ltd., a company providing security services, was issued a show-cause notice dated 18.11.2024 by the State GST authority (Respondent No. 2) under Section 73 of the CGST Act. This notice raised a tax demand for the period April 2020-March 2021 on grounds of under-declared tax and excess Input Tax Credit (ITC) claims. Subsequently, on 16.01.2025, the Central GST authority (Respondent No. 1) conducted ...

The Supreme Court ruled that Section 195 CrPC does not bar prosecution for tampering with court records after proceedings conclude, as such acts no longer affect "proceedings in court" under Section 195(1)(b). It held that fabricating documents in record rooms post-withdrawal constitutes standalone offences under IPC, not requiring court-sanctioned complaints. The judgment clarified that Section 195 applies only when offences directly impact live judicial proceedings or documents in active court custody, distinguishing between administrative record-keeping and judicial administration of justice. The Court affirmed that FIRs remain valid for post-proceeding forgeries. Facts Of The Case: The case originated from a 2005 FIR lodged by the Registrar of Bharuch District Court against Parshotta...

Tag: judicial proceedings

Supreme Court Clarifies GST Law: When Can Central and State Authorities Investigate the Same Case?

Supreme Court Clarifies Section 195 CrPC Doesn’t Protect Post-Proceeding Forgery”: Courts Records Safety