Gauhati High Court held that rejected the pre-arrest bail as the informant referred to mobile call screenshots which project that the petitioner repeatedly called him to mount pressure to compromise the matter....

Subhra Jyoti Bharali Vs Directorate of Enforcement (Gauhati High Court) Section 173 of the CrPC does not prescribe piecemeal investigation and filing of incomplete charge sheet before the court. Section 173(8) CrPC prescribes that even after filing of charge sheet further investigation can be done. In that case, if the investigating offic...

While the seized betel nuts are not required for the purpose of investigation, as is apparent from the report of the I.O., the grounds, so assigned for rejection of zimma petition, filed by the petitioner, by the learned court below, seems to be not in conformity with the law, so laid down by Hon’ble Supreme Court in the year 2002....

Sunita Agarwal Vs Securities And Exchange Board of India (Gauhati High Court) Rule 4(3) of Securities and Exchange Board of India (Procedure for holding enquiry and imposing penalties) Rules, 1995  i.e. PR-1995 inter-alia provides that if after considering the cause shown pursuant to the notice under Sub-Rule 1, the adjudicating officer ...

Petitioners have efficacious alternative remedy of filing appeal under SARFAESI Act before DRT and therefore writ petition is dismissed...

Drillmec S.P. A Vs Oil India Ltd. (Guwahati High Court) HC observed that provisions contained in Article 20 of the Constitution of India and Section 6 of the General Clauses Act, 1897 cannot be readily read into and applied to as the terms and conditions of a non-statutory contract. FULL TEXT OF THE JUDGMENT/ORDER OF […]...

Summoning of the MD should be undertaken only as a last resort in cases where assesses are not cooperating or the investigations are to be completed expeditiously. The same is not justified in the present case....

ITAT held that A transaction of purchase and a transaction of sale are two different transactions in two opposite directions. If the allegation is that bogus purchases were made and the reply given thereof is that no such purchases were made, but in fact it was a sale by the assessee, it was for the Income Tax officials to apply their own...

Dharampal Satyapal Ltd. Vs State of Maharashtra (Gauhati High Court) The provision of Section 41 and 42 of the FSS Act, make special provision as regard how investigation needs to be carried out whenever there is a reasonable doubt about commission of the offence relating to food item by the authority. Section 41 prescribes that […...

Sanjib Das Vs The Union of India (Gauhati High Court) First this Court would like to deal with the question as to whether the Circular dated 11.11.2021 is clarificatory in nature thereby clarifying the Master Circular No.1053/02/2017-CX dated 10.03.2017. A Perusal of the said Circular dated 11.11.2021 stipulates that the concept of pre-sh...