Recall of Witnesses – Section 311 Cr.P.C. – Petitioners sought to recall PW.1, PW.6, and PW.7 for cross-examination, arguing the need to cross-examine them together for a fair trial – The trial court dismissed the petition, citing unnecessary delay and harassment of witnesses – High Court upheld trial court’s decision, noting that the case had already been significantly delayed [Paras 1-5].

Trial Delay – Right to Fair Trial vs. Judicial Efficiency – Court acknowledged the petitioners’ right to a fair trial but emphasized that repeated adjournments and recall petitions should not be used to unduly delay proceedings – Highlighted Supreme Court guidelines and the necessity of timely justice [Paras 4-5].

Judicial Discretion – Managing Trial Proceedings – Trial court’s discretion in managing its proceedings, including the decision to recall witnesses, upheld – Emphasized that the accused cannot dictate the trial schedule and witnesses’ examination based on convenience [Paras 4-5].

Decision:

The Criminal Original Petition is dismissed, and the connected Criminal Miscellaneous Petition is also dismissed.

Service Law - Misconduct of CISF Personnel – Disciplinary Action – Petitioner, a CISF Constable, faced disciplinary action for knocking on a female neighbor's door at night while her husband was absent, which was deemed misconduct and unbecoming of a government servant – Punishment included pay reduction for 3 years with no increments during this period – Petitioner's challenge under Article 226 on grounds that the act was not during duty and no misconduct occurred. [Paras 2-3, 5-8]

Conduct Standards for Government Servants – Application of Central Civil Service (Conduct) Rules, 1964 – Emphasis on maintaining integrity and proper conduct 'at all times', not just during duty hours – Petitioner's argument that the incident was outside duty hours, hence not misconduct, was rejected. [Paras 6-8]

Disciplinary Proceedings and Evidence – Departmental enquiry with testimonies, including admission by Petitioner of the incident and consumption of alcohol prior to it – Enquiry finding Petitioner's conduct as unbecoming and imposition of minor penalty – Appeals to higher authorities unsuccessful. [Paras 4, 7]

Judgement – Writ Petition Dismissed – The court upheld the disciplinary action, dismissing the writ petition. The bench ruled that the impugned orders were neither perverse nor erroneous, nor did they overstep jurisdictional boundaries, warranting no interference in the extraordinary writ jurisdiction. [Para 11, 12]

Service Law – Recruitment Process – Legitimate Expectation – The High Court of Delhi addressed the petitioner's claim for appointment as a 'Follower' in Border Security Force under the recruitment process initiated in 2008. The petitioner's selection process was completed, but the appointment was withheld due to subsequent changes in recruitment rules. [Paras 31, 33, 37-40]

Doctrine of Legitimate Expectation – Applicability – held – the court recognized the applicability of the doctrine of legitimate expectation, as the petitioner's selection process was completed and he had a legitimate expectation of appointment. The non-appointment was deemed arbitrary and violative of Article 14 of the Constitution of India. [Paras 31-33, 40]

Effect of Changes in Recruitment Rules – Assessment – considered – the court assessed the impact of the 6th Central Pay Commission's recommendations and subsequent recruitment rules on the petitioner's appointment process. It was found that the petitioner's appointment should be governed by the rules existing at the time of his selection in 2008. [Paras 23, 26, 29, 39]

Relief Granted – Appointment – The court directed the appointment of the petitioner to the post of 'Follower' in BSF from October 2008, with subsequent combatised training and absorption as Constable (Washerman). Monetary benefits were denied, but notional pay fixation and seniority were granted from the date of the intended appointment. [Paras 39-40]

Decision – Writ Petition Allowed – The writ petition was allowed, directing the respondents to appoint the petitioner in accordance with the 2000 recruitment rules, and the petitioner's legitimate expectation was upheld. [Para 40]

Application for pre-arrest bail in ECIR related to money laundering and misuse of Delhi Waqf Board funds - Accused Amanatullah Khan, MLA, involved in illegal activities and financial irregularities - Allegations of acquiring proceeds of crime through corrupt activities - Money laundered in property purchases through associates - Non-cooperation with the investigation by repeatedly failing to respond to ED summons [Paras 1-95]

Critical evidences including diaries revealing cash transactions for property purchases, falsified sale agreements, and bank account analyses indicate money laundering - Statements under Section 50 of PMLA confirm involvement of accused and associates - Bank transactions corroborate cash payments as proceeds of crime [Paras 33-52]

Applicant’s repeated non-compliance with ED summons indicates obstruction of investigation - Legal strategies to evade investigation not permissible - Grant of anticipatory bail would undermine seriousness of offences and hamper investigation [Paras 53-67]

Balance between accused’s rights and investigating agency’s duty - Ensuring rule of law and public interest essential in economic offence cases - Non-cooperation with investigation influences bail decision [Paras 68-73]

Public figures must adhere to law - MLA’s failure to cooperate with investigation sets negative precedent - Upholding accountability and preventing erosion of trust in justice system [Paras 74-85]

Decision: Pre-arrest bail application dismissed - Non-cooperation with investigation and strong evidence of money laundering - Observations for bail decision purposes only, not a comment on trial merits [Paras 92-95]

Clandestine Removal of Goods – Allegations against Kuber Tobacco Products Pvt. Ltd. and others regarding evasion of central excise duty through the clandestine removal of Gutkha and Khaini – Absence of cogent evidence supporting the charges – Reliance primarily on retracted statements, loose sheets, and Hisaba books. [Paras 17-19, 21-22, 24-26, 28, 30, 32-33, 37-38, 40-41]

Evidence Scrutiny – Retracted statements byz Mool Chand Malu and Vikas Malu not deemed credible due to lack of independent corroboration – Physical verification at factory premises did not reveal excess stock or unaccounted purchases of raw materials – No reliable evidence of actual recipients of clandestinely removed goods. [Paras 24, 26-27, 32-33]

Standard of Proof in Civil Proceedings – Tribunal applied preponderance of probability standard instead of "proof beyond reasonable doubt" – Assumptions and presumptions not sufficient to establish charges in the absence of tangible proof. [Paras 22-23, 37]

Reliance on Seizure Documents – Questions raised over the

Clandestine Removal of Goods – Allegations against Kuber Tobacco Products Pvt. Ltd. and others regarding evasion of central excise duty through the clandestine removal of Gutkha and Khaini – Absence of cogent evidence supporting the charges – Reliance primarily on retracted statements, loose sheets, and Hisaba books. [Paras 17-19, 21-22, 24-26, 28, 30, 32-33, 37-38, 40-41]

Evidence Scrutiny – Retracted statements byz Mool Chand Malu and Vikas Malu not deemed credible due to lack of independent corroboration – Physical verification at factory premises did not reveal excess stock or unaccounted purchases of raw materials – No reliable evidence of actual recipients of clandestinely removed goods. [Paras 24, 26-27, 32-33]

Standard of Proof in Civil Proceedings – Tribunal applied preponderance of probability standard instead of "proof beyond reasonable doubt" – Assumptions and presumptions not sufficient to establish charges in the absence of tangible proof. [Paras 22-23, 37]

Reliance on Seizure Documents – Questions raised over the authenticity of seizure memos, Hisaba books, and loose sheets due to procedural flaws – Lack of evidence on the actual use and procurement of raw materials. [Paras 36-37]

Decision: Appeal dismissed – Majority order of the CESTAT upheld due to lack of cogent evidence against respondents. [Para 41]

authenticity of seizure memos, Hisaba books, and loose sheets due to procedural flaws – Lack of evidence on the actual use and procurement of raw materials. [Paras 36-37]

Decision: Appeal dismissed – Majority order of the CESTAT upheld due to lack of cogent evidence against respondents. [Para 41]

Tax Law – GST Registration Cancellation – legality of the cancellation of GST registration of M/S Maurya Industries. The main issues revolved around the application of Section 29 of the Central Goods and Services Tax Act, 2017, the procedural irregularities in issuing the show cause notice and order, and the retrospective effect of cancellation. [Para 1, 4-6, 12-14]

Cancellation of GST Registration – Improper Procedure – Held – The Court found procedural lapses in issuing the show cause notice and order for cancellation of GST registration. The show cause notice lacked essential details such as the name and designation of the issuing officer, and the order of cancellation did not provide sufficient reasons. [Para 11-12]

Retrospective Cancellation – Legal Standards – The Court elucidated the legal standards for retrospective cancellation of GST registration under Section 29(2) of the Central Goods and Services Tax Act, 2017. It emphasized that such cancellation must be based on objective criteria and cannot be applied mechanically. [Para 13-14]

Decision – Modification of Order – The Court modified the impugned order and show cause notice to the extent that the registration of the petitioner shall be deemed cancelled from the date when the petitioner applied for cancellation of registration (12.04.2023), ensuring compliance with procedural fairness and legal standards. [Para 15]

Further Action by Authorities – Permissibility – The Court clarified that the respondents are not precluded from taking legal steps for recovery of any due tax, penalty, or interest, including the retrospective cancellation of GST registration if warranted and done in accordance with the law. [Para 16]

Civil Procedure – Grant of Opportunity to Lead Defence Evidence –Court reviewed the decision of the Trial Court granting an additional opportunity to the respondents to lead defence evidence in a civil suit involving property dispute. The case centered around the construction of an illegal wall and the obstruction it caused to the petitioners. [Para 1, 3-4, 9]

Opportunity to Lead Evidence – Reassessment – High Court scrutinized whether the respondents were justified in their delay to present defence evidence and whether the Trial Court's decision to grant an additional opportunity, subject to costs, was appropriate. The court took into account the respondents' circumstances, including claims of personal difficulties affecting their participation in the trial. [Para 13-14, 17-19]

Exercise of Discretion by Trial Court – Analyzed –

 court evaluated the discretion exercised by the Trial Court under Section 151 of the Code of Civil Procedure, 1908, considering its application and the need for its careful and circumstantial usage. The focus was on balancing the need for expedited trials and the principles of fairness and justice. [Para 15-17, 19]

Decision – Dismissal of Petition –High Court dismissed the petition, upholding the Trial Court’s decision to grant the respondents a single opportunity to lead their defence evidence, contingent on payment of costs. This decision was based on a detailed analysis of the respondents' conduct and the specific circumstances of their case, emphasizing the importance of judicial discretion in civil proceedings. [Para 20-21]

Income Tax – Withholding Tax Certificate – Interpretation of Section 197 of the Income Tax Act, 1961 – The Delhi High Court examined whether the denial of a Nil withholding tax certificate to SFDC Ireland Limited by the Commissioner of Income Tax was justified. The petitioner, a resident of Ireland, argued that the payments received from SFDC India for the sale of standardized, non-customized software should not be treated as 'Fees for Technical Services' under the India-Ireland DTAA. The court delved into the nature of services provided by SFDC Ireland and the contractual relationship with SFDC India. [Para 1-5, 7, 10, 22-24, 26, 28, 40-43, 47, 49]

Technical Services under DTAA – Interpretation and Application – Held – the Court held that for a payment to be categorized as 'Fees for Technical Services' under the DTAA, it must involve specialized, customized, and exclusive technical service. The training and assistance provided by SFDC Ireland were found not to meet these criteria, being more aligned with enabling SFDC India to understand and market the products rather than providing technical services. The court emphasized the need to distinguish between 'providing a service' and 'offering a facility'. [Para 39-41, 43, 47]

Decision – Quashing of Order and Certification – The Court quashed the order dated 16 October 2023 and the certification dated 18 October 2023 issued by the Commissioner of Income Tax, directing a re-examination of SFDC Ireland’s application for a Nil withholding tax certificate. The court instructed a fresh consideration of the application, focusing on whether the remittances constituted consideration for technical services and the nature of revenue streams of SFDC India. [Para 50]

Decision – Remand for Fresh Consideration – The matter was remitted to the respondent for a fresh evaluation of SFDC Ireland's application in light of the court's observations, particularly about the nature of technical services and the revenue structure of SFDC India. [Para 50, 51]

Judicial Inquiry and Defamation – Discretion of Court – The High Court of Karnataka dealt with a writ petition concerning allegations of judicial misconduct and subsequent media publication, questioning the appropriateness of disciplinary proceedings and media reportage. The court examined the legal and ethical obligations of judicial inquiry and media in reporting sensitive matters pertaining to allegations of judicial misconduct. [Para 3-14, 57-61]

Disciplinary Proceedings Against Judicial Officer – held – The disciplinary inquiry against the petitioner, a former District and Sessions Judge, was conducted following allegations of misconduct. The court found that the administrative and full court’s decisions not to accept the inquiry report exonerated the petitioner. The writ regarding the initiation of these proceedings and subsequent reporting in the media was examined, emphasizing the judiciary's responsibility in conducting impartial inquiries. [Para 42-50]

Media Reporting and Judicial Conduct – emphasized – The court highlighted the responsibilities of media outlets in reporting cases involving judicial officers. It emphasized the need for accurate, complete, and ethical reporting, especially in sensitive cases involving allegations of judicial misconduct. The court imposed a fine on a media house for reporting partial facts, which led to misinformation and damage to the judicial process and the petitioner's reputation. [Para 57-61]

Leak of Confidential Inquiry Report – Directed Inquiry – The court ordered an inquiry into the leak of the confidential report from the judicial inquiry to the media, emphasizing the need for maintaining confidentiality in judicial inquiries and safeguarding the integrity of judicial processes. [Para 40-41]

Reliefs and Compensations – Rejected and Awarded – The court dismissed most of the petitioner's prayers, including the request for compensation from the High Court. However, it directed the respondent media house to pay costs for irresponsible reporting. The judgment reflects the balance between judicial integrity, accountability, and media freedom. [Para 51-52, 62]