Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

Legal principles governing the initiation of criminal ...


Criminal case initiation & settlement: FIR /= proceedings; cognizance post final report; prosecution against settlement intent improper process.

Case Laws     Customs

September 7, 2024

Legal principles governing the initiation of criminal proceedings and the implications of settlement or immunity orders on such proceedings. It clarifies that mere registration of an FIR does not constitute initiation of proceedings; cognizance is taken only after a final report u/s 173(2) of CrPC. The court discusses a precedent where continuation of prosecution was deemed inconsistent with the intent of a settlement scheme. It further examines the impact of an immunity order granted to the appellant company, concluding that pursuing proceedings would amount to abuse of process since the basis of allegations was non-existent. Consequently, the impugned order taking cognizance against the appellant company is set aside, and the appeal is allowed.

View Source

 


 

You may also like:

  1. Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on...

  2. Criminal proceedings involving allegations of fraudulent activities in an IPO were challenged. The validity hinged on whether a Single Judge or Division Bench should...

  3. Initiation of CIRP - Period of limitation - It is now well settled that the provisions of the Limitation Act are applicable to proceedings under the IBC as far as may be...

  4. The High Court held that the Settlement Commission cannot reopen its concluded proceedings by invoking Section 154 of the Income Tax Act. Section 154 allows...

  5. Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

  6. Benefit of DTVSV Act with respect to certain pending income tax litigations before various appellate levels - pendency of these two criminal proceedings - both the...

  7. High Court dismissed petition seeking quashing of FIR related to clandestine manufacture and supply of cement clinker and cement without invoices and accounting. Court...

  8. Validity of Criminal proceedings - Allegation of Abetting mis-utilisation of Input Tax Credit for the wrong figures / amount by two of the Dealers - the basis of filing...

  9. Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

  10. Dishonor of Cheque - initiation of Criminal Case - Whether a criminal case initiated under Section 138 of Negotiable Instrument Act, after ending in conviction and reach...

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

  12. Dishonour of Cheque - Compoundable offences - frustration of settlement - Despite the respondent's opposition to compounding the offenses, the court emphasized the...

  13. Validity of Criminal proceedings whereas the complain case has already been quashed - Allegation of irregular input tax credit (ITC) availed - As the basis of filing the...

  14. Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with...

  15. Settlement in a cheque dishonor case u/s 138 NI Act recorded by the court after satisfying its voluntariness is legally binding. Upon breach, the court must initiate...

 

Quick Updates:Latest Updates