A GST bank account attachment under Section 83 of the CGST Act, 2017 is a provisional attachment made to protect government revenue during specified GST proceedings. The Commissioner may attach property, including a bank account, only after forming an opinion that such attachment is necessary to protect revenue. The attachment is not meant to be...
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A property in Malviya Nagar or South Delhi should not be treated as safely owned merely because the buyer has a General Power of Attorney, Agreement to Sell, Will, Receipt or Possession Letter. The Supreme Court in Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana held that immovable property cannot be legally transferred...
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Army Rule 24 deals with the remand of accused after the Summary of Evidence is recorded under Army Rule 23. The Summary of Evidence must be considered by the Commanding Officer, who then has three broad options: remand the accused for trial by court martial, refer the case to the proper superior military authority, or,...
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Default bail under BNSS Section 187 is a statutory right that arises when an accused is in custody and the investigating agency fails to complete investigation and file the chargesheet/final report within the prescribed period. The usual statutory period is 90 days for offences punishable with death, life imprisonment, or imprisonment of ten years or...
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Anticipatory bail under BNSS Section 482 is a pre-arrest protection granted by the Court of Session or High Court to a person who has reason to believe that he may be arrested for a non-bailable offence. If anticipatory bail is granted, the person is released on bail in the event of arrest, subject to conditions...
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FIR quashing after settlement means approaching the High Court to end criminal proceedings because the accused and complainant have voluntarily resolved their dispute. The High Court may quash an FIR or criminal case in exercise of inherent powers where continuing the case would be an abuse of process or where quashing is necessary to secure...
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BNSS Section 35 deals with arrest without warrant and also contains the notice-before-arrest safeguard. Where arrest is not required in a cognizable offence, the police officer must issue a notice directing the person to appear before him or at a specified place. If the person complies and continues to comply with the notice, he should...
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A “digital arrest” scam is a cyber-fraud method where criminals impersonate police, CBI, ED, Narcotics Department, RBI, courier officials or court officers and falsely tell the victim that he or she is under investigation or “digitally arrested”. They usually use WhatsApp, Skype, video calls, fake ID cards, forged notices, fake court orders and intimidation to...
Read MoreCyber police may ask a bank to freeze or mark lien on a bank account if money in that account is suspected to be linked with cyber fraud or a criminal transaction trail. However, freezing the entire bank account merely because of one identifiable suspicious transaction can be challenged as disproportionate. Recent High Court decisions...
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In Union of India v. Mohanraj TK, the Kerala High Court dismissed the Union of India’s writ petition challenging the Armed Forces Tribunal, Kochi’s order granting disability pension-related relief to a retired Subedar Major/Honorary Captain. The Court held that where no disease was recorded at the time of enrolment, the soldier is entitled to statutory...
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