by Nancy Sharma | Aug 18, 2025 | Courtroom Chronicles
SC CLARIFIES SECTION 6(2)(B) CGST ACT ON SUMMONS AND PARALLEL PROCEEDINGS CASE SUMMARY – In M/S Armour Security (India) Ltd. vs. Commissioner, CGST, Delhi East, the Supreme Court addressed whether summons under Section 70 of the CGST Act constitute “initiation...
by Team Law Gist | Nov 4, 2024 | Criminal Procedure Code
A very recent legislative enactment is the Bharatiya Nagarik Suraksha Sanhita,2023 (BNSS), which has drastically changed the criminal procedure laws of India, replacing the Code of Criminal Procedure, 1973 (CrPC). One of the critical areas under the BNSS is the...
by Nancy Sharma | Feb 6, 2024 | Civil Procedure Code
Introduction: Embedded within the procedural fabric of Indian civil litigation is the indispensable concept of Summons under the Civil Procedure Code (CPC). Definition : A summons, in the legal realm, serves as a formal document issued by a court to inaugurate legal...