Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of EDD - Period of limitation - Appellant...     TaxTMI    Additions on the basis of material seized during...     TaxTMI    Penalty u/s 270A - allegation of misreporting as...     TaxTMI    Estimation of income - bogus purchases - The...     TaxTMI    Rejection of application for registration u/s...     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Companies Law - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Seeking quashing of complaint and prosecution proceedings - The ...

Companies Law

July 6, 2022

Seeking quashing of complaint and prosecution proceedings - The Court has to consider whether complaint discloses any prima facie offences that were alleged against the respondents. Correctness or otherwise of the said allegations has to be decided only during trial. At the initial stage of issuance of process, it was not open to Courts to stifle proceedings by entering into merits of the contentions made on behalf of the accused. Criminal complaints could not be quashed only on the ground that, allegations made therein appear to be of a civil nature. If ingredients of offence alleged against Accused were prima facie made out in complaint, criminal proceeding shall not be interdicted. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court...

  2. Prosecution proceedings may continue ever where demand of duty was set aside on the ground of period of limitation since there is no limitation period for initiation of...

  3. Prosecution proceedings - Concealment of income or postponement of the tax due - it is not the case of the accused/petitioner that penalty proceedings are quashed or set...

  4. Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of...

  5. Proper authority / Jurisdiction to launch Prosecution Proceedings - It is the contention of the Revenue that the Deputy Director of Income Tax is a senior officer and...

  6. Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - Concerned authorities cannot initiate or continue criminal prosecution or...

  7. Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after...

  8. Dishonour of Cheque - amicable settlement of disputes - The Court observed that since the financial disputes underlying the criminal complaints had been resolved...

  9. Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special...

  10. Prosecution, u/s 132(1)(c) of the Central Act - parallel proceedings u/s 74 - There is no principle in law as may warrant any interference in the present petition to...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Corrigendum to Public Notice No.01/2024 dated 9th April, 2024 on modif...
C: Relaxation in requirement of intimation of changes in the terms of Pri...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: sales Against 0.1% GST- if export not done within 90 Days
F: Composition scheme
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
A: A Simple Analysis of Duty Drawback
A: Can a Registered Person claim an Input Tax Credit of IGST whose Place ...
H: Cancellation of GST Registration - Legal Validity of Retrospective Can...
H: Levy of penalty - goods were undervalued - The High Court, after caref...
H: Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2...
H: Levy of GST - Royalty- seigniorage fee paid by the petitioner to the G...
H: Credit of TDS - Non-reflection of TDS credit in its 26AS statement - T...
H: Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source c...
H: Penalty proceedings for a default committed by a deceased - legal repr...
H: Estimation of income - Bogus purchases - Second reopening assessment p...
H: Revision u/s 263 - Upon examination, the Tribunal found that the Asses...
H: Validity of the assessment order passed u/s 143(3) - Assumption of jur...
H: Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of r...
H: Addition u/s 68 r.w.s. 115BBE - Bogus LTCG - The Tribunal examined the...
H: AO/CPC jurisdiction u/s 143(1) to carry out 43B(a) disallowance - The ...
H: Revocation of the custom broker license - The Tribunal observed that t...
H: Initiation of CIRP - Financial creditor within the meaning of sub-sect...
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
A: A simplified GST guide designed for commission agents and brokers.