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Central Goods and Services Tax Act, 2017 — Section 129 — Detention, seizure and release of goods and conveyances in transit — Show cause notice — Payment of penalty — Obligation to pass final order — Where a show cause notice is issued under Section 129(3) of the CGST Act and the taxable person files objections against the proposed levy, the proper officer is duty-bound to pass a reasoned, speaking order under Section 129(3), even if the penalty is paid. Such an order is crucial for enabling the taxpayer to exercise their statutory right of appeal under Section 107 of the CGST Act. Criminal Procedure Code, 1973 (CrPC) — Section 174 — Inquiry by Police into cause of unnatural death — Requirement of fair and impartial investigation — Evidence considered — Inconsistencies in CCTV footage, suspicious medical findings, and failure to preserve crucial forensic evidence indicated failures in local investigation. Criminal Procedure Code, 1973 — Section 156(3) — FIR Registration — Application to Magistrate without approaching Police/SP — While a Magistrate ought not ordinarily entertain an application under Section 156(3) CrPC directly without the informant having availed and exhausted remedies under Section 154(3) CrPC, the Magistrate is competent to direct FIR registration if allegations disclose cognizable offence — Such an order is not without jurisdiction and not vitiated on this count, but it is a procedural irregularity. Constitution of India, 1950 — Article 170(3) — Proviso — Readjustment of seats in Legislative Assemblies — Constitutional bar on readjustment of seats in State Legislative Assemblies until publication of census data after 2026 — Andhra Pradesh Reorganisation Act, 2014, Section 26 — Increase in seats subject to Article 170(3) — Petitioners’ claim for delimitation in Andhra Pradesh and Telangana dismissed as it contravened constitutional mandate. Insurance Law — Motor Insurance Policy — Guidelines (IMT) — Guidelines issued by the Tariff Advisory Committee (IMT) regulate the issuance of policies but cannot bind the insured unless specified in the insurance policy itself. – – Personal Accident Cover — Contractual liability — Claim based on personal accident cover is a contractual liability, not a statutory one — The question is whether the liability was limited or not, which depends on the terms specified in the policy.

Appeal–In a First Appeal filed under Section 96 CPC, the appellate court can go into questions of fact, whereas in a Second Appeal filed under Section 100 CPC the High Court cannot interfere with the findings of fact of the First Appellate Court, and it is confined only to questions of law.

  2007(4) LAW HERALD (SC) 2650 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice A.K. Mathur The Hon’ble Mr. Justice Markandey Katju Civil Appeal No. 1619-1620 of…

Arbitration Agreement—Dispute which can be tackled by arbitrator in terms of arbitration clause; should not ordinarily be adjudicated by courts. Arbitration agreement—The photocopies of the lease agreements could be taken on record under Section 8 of the Arbitration Act for ascertaining the existence of arbitration clause.

2007(4) LAW HERALD (SC) 2641 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice H.K. Sema The Hon’ble Mr. Justice Lokeshwar Singh Panta Civil Appeal No. 2016 of…

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