#JudgmentReview Archives

19 Apr

“Appellate Court cannot overturn the order of acquittal only on the ground that another view is possible”: Supreme Court

Blog, Supreme court #BurdenOfProof, #CriminalJustice, #JudgmentReview, #LegalAnalysis, #LegalPrinciples, #PresumptionOfInnocence, #SupremeCourt, #WitnessTestimony, acquittal 1

Case title: Bhupatbhai Bachubhai Chavda & Anr. v. State of Gujarat

Case no.: Criminal Appeal no. 334 of 2019

Dated on: 10^th April 2024

Quorum: Justice Abhay S. Oka and Justice Ujjal Bhuyan

FACTS OF THE CASE

The case revolves around an incident that occurred on September 17, 1996, where the appellants, a father and son, were accused of assaulting Punjabhai (the deceased) with pipes and sticks, resulting in his death. Initially, the Sessions Court acquitted the appellants, but the State of Gujarat appealed against the acquittal, leading to the High Court converting the acquittal into a conviction. Subsequently, the case reached the Supreme Court.

CONTENTIONS OF THE APPELLANT

The learned senior counsel appearing for the appellants pointed out that the High Court, while overturning the order of acquittal, had relied upon the police statement of PW-4 and had erroneously put the burden on the appellants to adduce evidence to show their innocence. He submitted that the entire approach of the High Court while dealing with an appeal against acquittal, is completely erroneous. He submitted that there is no finding recorded by the High Court that the only possible view which could be taken based on the evidence was that the guilt of the appellants had been proved. The learned senior counsel submitted that the High Court had erred in overturning the order of acquittal.

CONTENTIONS OF THE RESPONDENTS

The learned counsel appearing for the State vehemently submitted that in an appeal against acquittal, the High Court was duty-bound to reappreciate the evidence, and after finding that evidence of PW-4, an eyewitness, completely inspires confidence, the High Court rightly interfered with the order of acquittal.

LEGAL PROVISIONS

Section 302 of the Indian Penal Code (IPC) : Whoever commits murder shall be punished with death or [imprisonment for life], and shall also be liable to fine.

Section 34 of the Indian Penal Code (IPC) : Acts done by several persons in furtherance of common intention – When a criminal act is done by several persons in furtherance of the common intention of all, each of such persons is liable for that act in the same manner as if it were done by him alone.

ISSUE –

Validity of High Court’s Intervention: Whether the High Court’s interference with the acquittal was justified and in accordance with legal principles.
Reliability of Witness Testimonies: Assessment of the credibility of key witnesses, particularly PW-4, in light of inconsistencies and discrepancies in their statements.

COURT’S ANALYSIS AND JUDGEMENT

The apex court emphasized the cardinal principle that while reviewing an acquittal, the Appellate Court must ascertain if the trial court’s verdict was plausible based on evidence. It criticized the High Court for not addressing this pivotal question and cautioned against overturning acquittals merely on the basis of alternative interpretations. The court chastised the High Court’s misapplication of burden of proof, reiterating that unless statutorily mandated, the onus remains on the prosecution.

After meticulously dissecting the testimonies, the Supreme Court concurred with the Trial Court’s scepticism towards the eyewitness account, citing inconsistencies and vested interests. It rebuked the High Court’s failure to appreciate these nuances and reinstated the acquittal, affirming the presumption of innocence. Consequently, the appellants were acquitted, and the Trial Court’s verdict reinstated.

The Bhupatbhai Bachubhai Chavda case stands as a testament to the judiciary’s commitment to rigorous scrutiny and adherence to legal principles, especially in appeals against acquittals. It underscores the importance of evidence appreciation and the presumption of innocence, serving as a beacon in navigating the labyrinth of criminal litigation.

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Judgement Reviewed by – Chiraag K A

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9 Apr

The Legal Heirs of A Deceased Partner are not held Liable for the Liability of Partnership Firm upon the Partner’s Demise : The Supreme Court

Prime Legal

Blog, Supreme Court #AlternativeRemedy, #CommercialDisputes, #consumerprotectionact, #JudgmentReview, #legalheirs, #PartnershipFirm, #SupremeCourt

Case title: Annapurna B. Uppin & Ors. V. Malsiddappa & Anr.

Case no.: Arising Out Of SLP (C.) No.11757 Of 2022

Order on: 5^th April 2024

Quorum: Justice Vikram Nath and Justice Satish Chandra Sharma

FACTS OF THE CASE

The case concerns the retrieval of an investment made by the complainant in a partnership firm from the legal heirs of the deceased partner, pursuant to the Consumer Protection Act of 1986. The complainant aimed to recover the investment from the appellants, who were the legal heirs of the deceased partner, arguing that they had inherited the estate of the deceased partner and therefore could not evade responsibility for fulfilling the payment owed to the complainant, who was respondent no.1.

The respondent, Malsiddappa, filed a complaint alleging that he had invested Rs. 5 Lakhs in the partnership firm M/s Annapurneshwari Cotton Co. on May 21, 2002, with a promised repayment after 120 months with interest at 18% per annum. Despite multiple requests for premature payment, the payment was denied. The complaint was filed before the District Consumer Disputes Redressal Forum (DCDRF) alleging deficiency in service.

CONTENTIONS OF THE APPELLANT

The appellants, legal heirs of the deceased managing partner of the firm, argued that they were never part of the partnership and that the complaint was not maintainable under the Consumer Protection Act, 1986.

The present appeal is not maintainable in view of the recent judgment of this Court in the case of Universal Sompo General Insurance Company Ltd. vs. Suresh Chand Jain and Another[1]:

wherein this Court has held that the remedy of Article 226 of the Constitution before the High Court would be available to an aggrieved party where the NCDRC[2] has decided an appeal or a revision but no such remedy would be available where it was an original complaint before the NCDRC. The present petition should be dismissed on the ground of alternative remedy.

CONTENTIONS OF THE RESPONDENTS

Respondent contended that the appellants, as legal heirs of the deceased partner, were liable for the payment, and the complaint was maintainable under the 1986 Act.

ISSUE –

Whether the complaint filed under the Consumer Protection Act, 1986, is maintainable.
Whether the appellants were liable for the investment returns as legal heirs of the deceased partner.
And Availability of alternative legal remedies.

COURT’S ANALYSIS AND JUDGEMENT

The Supreme Court observed that the respondent was deemed a partner of the firm as per the registered partnership deed. The investment being commercial in nature fell outside the purview of the Consumer Protection Act.

It was held that legal heirs do not automatically become liable for the firm’s debts upon the death of a partner unless explicitly stated and dismissed the complaint.

It advised the complainant to seek redressal in a civil court. The Supreme Court’s decision set aside the orders of lower consumer forums and provided guidance on resolving partnership investment disputes.

This judgment underscores the importance of understanding the legal framework governing partnership firms and consumer protection laws. It clarifies the scope of the Consumer Protection Act and the liability of legal heirs in partnership matters.

Judgement Reviewed by – Chiraag K A

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[1] (2023) SCC Online SC 877

[2] National Consumer Disputes Redressal Commission

8 Apr

“Delhi HC: Proper Officer Must Carefully Evaluate The Response On Its Merits Before Forming An Opinion”

Prime Legal

Blog # GST., #AssistantCommissioner, #delhihighcourt, #DGST, #DueProcess, #JudgmentReview, #LegalArgument, #LegalPractice, #LegalProcedure, #NaturalJustice #ProceduralFairness #Adjudication #LegalAnalysis #JudicialReview #CanaraBank, #Taxation 1

Case title: Canara Bank v. Assistant Commissioner, DGST

Case no.: W.P.(C) 4689/2024 & CM APPL. 19233-34/2024

Order on: 2nd April 2024

Coram: Hon’ble Mr. Justice Sanjeev Sachdeva & Hon’ble Mr. Justice Ravinder Dudeja

FACTS OF THE CASE

In the High Court of Delhi, a significant judgment was delivered on April 2, 2024, in the case of W.P.(C) 4689/2024 involving Canara Bank and the Assistant Commissioner, DGST. The case revolved around a disputed show-cause notice dated 25.09.2023, proposing a substantial demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017. The court’s meticulous analysis of the facts and legal submissions led to a pivotal decision that merits closer examination.

Canara Bank challenged an order dated 26.12.2023, whereby the impugned show-cause notice proposing a demand of Rs.20,07,15,517.00 against the bank was disposed of, and a demand including penalty was raised. The bank had submitted a detailed reply dated 19.10.2023 to the show-cause notice, providing full disclosures under each of the heads mentioned in the notice. However, the impugned order dismissed the reply as incomplete, unsupported by adequate documents, and unsatisfactory.

CONTENTIONS OF THE PETITIONERS

Canara Bank, represented by Mr. G. Shivadass, Senior Advocate, argued that their reply to the show-cause notice was comprehensive and should have been considered on its merits.
They contended that the order was cryptic and failed to address the points raised in their reply.

CONTENTIONS OF THE RESPONDENTS

The Assistant Commissioner, DGST, represented by Mr. Rajiv Aggarwal, ASC, defended the impugned order, asserting that the petitioner’s reply was inadequate and unsatisfactory.

LEGAL PROVISIONS

Section 73 of the Central Goods and Services Tax Act, 2017 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts.

ISSUE – The primary issue before the court was whether the impugned order dismissing the petitioner’s reply as incomplete and unsatisfactory was valid.

COURT’S ANALYSIS AND JUDGEMENT

Upon careful consideration of the submissions and perusal of the show-cause notice and the petitioner’s reply, the court found the impugned order untenable. Despite the petitioner’s detailed response, the order summarily dismissed it without proper consideration. The court noted that the Proper Officer had not applied his mind to the petitioner’s submissions and failed to seek further clarification if needed.

Consequently, the court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication. The Proper Officer was directed to intimate the petitioner regarding any additional details or documents required and provide an opportunity for a fresh hearing. The court clarified that it had not adjudicated on the merits of the case, leaving all rights and contentions of the parties reserved.

The judgment in W.P.(C) 4689/2024 underscores the importance of proper adjudication and due process in tax matters. It emphasizes the need for authorities to carefully consider the submissions made by taxpayers and provide them with a fair opportunity to present their case. By setting aside the impugned order and directing a re-adjudication, the court upheld the principles of natural justice and procedural fairness.

Judgement Reviewed by – Chiraag K A

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