Tag: Summons

Supreme Court: Disputed No-Dues Certificate Can’t Be Ground to Quash Criminal Proceedings
2Mar By The Legal ChamberNo Comments
Supreme Court

Supreme Court: Disputed No-Dues Certificate Can’t Be Ground to Quash Criminal Proceedings

The Supreme Court held that criminal proceedings cannot be quashed where allegations prima facie disclose essential ingredients of an offence. The power under Section 482 CrPC is sparing; disputed documents like No-Dues Certificate cannot be relied upon at pre-trial stage. Civil remedy coexistence doesn't bar prosecution if allegations support criminal liability. Facts Of The Case: The dispute in this case arose from contractual and financial dealings between the appellant (accused no. 2) and respondent no. 2 (complainant) concerning construction work undertaken between 2008 and 2010. A No Dues Certificate was issued by respondent no. 2 on 10.06.2010 and acknowledged on 12.06.2010, recording that no payments were outstanding. Subsequently, disputes emerged between the parties, leading to...
Read More
Supreme Court Draws the Line: When a Business Dispute Becomes a Civil, Not Criminal, Matter
10Feb By The Legal ChamberNo Comments
Supreme Court

Supreme Court Draws the Line: When a Business Dispute Becomes a Civil, Not Criminal, Matter

The Supreme Court quashed criminal proceedings under Sections 406/420 IPC, holding that the complaint failed to establish essential ingredients. Allegations did not demonstrate dishonest inducement for cheating nor fraudulent misappropriation for criminal breach of trust. The Court emphasized that criminal law cannot be used to settle civil disputes or for vindictive prosecution. Facts Of The Case: The appellant, Inder Chand Bagri, and four others, including the complainant-respondent No. 1 Jagadish Prasad Bagri, formed a partnership firm in 1976. The appellant contributed his land to the firm for constructing godowns, which were leased to the Food Corporation of India. A supplementary agreement in 1981 permitted the appellant to use the land for his benefit, stipulating it would r...
Read More
Supreme Court Clarifies GST Law: When Can Central and State Authorities Investigate the Same Case?
17Sep By The Legal ChamberNo Comments
Supreme Court

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

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 ...
Read More
Supreme Court Key Ruling: Tenant’s Defence Struck Out for Missing 30-Day Deposit Deadline
17Sep By The Legal ChamberNo Comments
Supreme Court

Supreme Court Key Ruling: Tenant’s Defence Struck Out for Missing 30-Day Deposit Deadline

This Supreme Court held that the time limit under Section 7(1) and (2) of the WBPT Act for depositing admitted rent and filing an application is mandatory and cannot be extended by Section 5 of the Limitation Act. The proviso to Section 7(2) only permits an extension for paying the amount determined by the court post-adjudication, not for the initial statutory deposit and application. Facts Of The Case: The appellant, Seventh Day Adventist Senior Secondary School, is a tenant in a premises in Kolkata for which the admitted monthly rent was Rs. 1090. The respondents, the landlords, filed an ejectment suit on 11.06.2019 on grounds including arrears of rent. The summons for this suit was served upon the appellant-tenant on 29.09.2022. The statutory period of 30 days for compliance und...
Read More