Arun Kumar & Co LLP., Advocates

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⚖️ Arun Kumar & Co LLP., Advocates
🕵️‍♂️ Corporate | Criminal | Taxation
🏛️ Madras High Court | Subordinate Courts | Tribunals

Arun Kumar & Co.,Ⓡ is a registered trademark of Arun Kumar Jambulingam

Wishing you a season full of warmth, joy, and the magic of Christmas...Best Wishes, Arun Kumar JambulingamM/s. Arun Kuma...
25/12/2025

Wishing you a season full of warmth, joy, and the magic of Christmas...

Best Wishes,

Arun Kumar Jambulingam
M/s. Arun Kumar & Co., Advocates

MCA Update: Revised Definition of Small Company (01.12.2025)The Ministry of Corporate Affairs has notified amendments to...
01/12/2025

MCA Update: Revised Definition of Small Company (01.12.2025)

The Ministry of Corporate Affairs has notified amendments to the Companies (Specification of Definition Details) Rules, 2014. With this update, a “Small Company” shall now mean a company having:

📌 Paid-up Capital: Not exceeding Rs. 10 Crores
📌 Turnover: Not exceeding Rs. 100 Crores

The revised limits will apply from the date of publication in the Official Gazette.

This enhancement substantially broadens the eligibility for small-company classification, offering relaxed compliance, lower filing requirements, and cost efficiencies to a wider base.

⚖️ Madras High Court Pulls Up Cyber Crime Police for Freezing Bank Account of Publicly Listed Company Without Due Proces...
05/11/2025

⚖️ Madras High Court Pulls Up Cyber Crime Police for Freezing Bank Account of Publicly Listed Company Without Due Process

The Madras High Court has criticised the Chennai Cyber Crime Police for freezing the bank account of a publicly listed company without following due process under Section 102 of the CrPC.

🔍 Court’s Observations

* The Court emphasized that police cannot mechanically freeze bank accounts merely because an FIR has been registered.

* Such power under Section 102 CrPC must be exercised sparingly and only when the property (or funds) are directly linked to the alleged crime.

* The investigating agency must inform the jurisdictional Magistrate immediately and obtain confirmation for any freezing order — failing which, the action becomes procedurally invalid.

* The Court further highlighted that financial disruption of a lawful enterprise without judicial oversight violates Article 300A (Right to Property) and Article 19(1)(g) (Right to Trade).

📚 Judicial Message

The Madras High Court reaffirmed that rule of law prevails over administrative overreach, and that economic liberty cannot be curtailed without adherence to due process.

⚙️ CBIC Launches Automated GST Registration — Within 3 Working Days from 1 Nov 2025Key Highlights:🔹 Rule 9A: Registratio...
03/11/2025

⚙️ CBIC Launches Automated GST Registration — Within 3 Working Days from 1 Nov 2025

Key Highlights:

🔹 Rule 9A: Registration under Central Goods and Services Tax Act, 2017 now granted electronically within three working days, subject to data-verification and risk parameters.

🔹 Rule 14A: Simplified registration option for businesses whose monthly output tax liability to registered persons does not exceed ₹2.5 lakh — Aadhaar authentication mandatory.

🔹 Forms updated: REG-01, REG-02, REG-03, REG-04, REG-05, new REG-32 (withdrawal) & REG-33 (withdrawal order) for Rule 14A.

🔹 Focus on ease of doing business, faster registration, digital verification, and risk-based assessments.

⚖️ Supreme Court Issues Comprehensive Guidelines for Cheque Bounce (Section 138 NI Act) CasesThe Hon’ble Supreme Court o...
31/10/2025

⚖️ Supreme Court Issues Comprehensive Guidelines for Cheque Bounce (Section 138 NI Act) Cases

The Hon’ble Supreme Court of India has laid down new directions to ensure speedy trial and effective resolution of cases filed under Section 138 of the Negotiable Instruments Act, 1881. Acting upon this, the Madras High Court has instructed all courts in Tamil Nadu & Puducherry to implement these reforms by 1 November 2025.

🔹 Key Highlights of the Guidelines

✅ Dasti & E-Summons: Complainants can now serve summons via hand delivery or electronic means (email, WhatsApp).

✅ Online Settlement Option: Courts must enable secure online payment (QR/UPI) for cheque amounts to allow early settlement.

✅ Case Synopsis Format: Every complaint must include a standard synopsis detailing parties, cheque details, and jurisdiction.

✅ Early Compounding:
• No penalty if payment made before defence evidence.
• 5 % cost before judgment.
• 7.5 % in appeal.
• 10 % in Supreme Court.

✅ Summary Trial Emphasis: Courts must record reasons before converting cases from summary to summons trial.

✅ Encouragement of Physical Hearings: Post-summons, matters to be listed before physical courts for early resolution.

📌 The circular reinforces efficiency, technology adoption, and early settlement in cheque dishonour cases.

🏛 Madras High Court: Presenter Cannot Avoid Stamp Duty by Withdrawing Document Before RegistrationIn the case of Gita Po...
31/10/2025

🏛 Madras High Court: Presenter Cannot Avoid Stamp Duty by Withdrawing Document Before Registration

In the case of Gita Power and Infrastructure Private Limited v. Inspector General of Registration & Ors. (W.A. No. 1609 of 2024), the Court held that once a document is executed and presented for registration, the liability to pay the correct stamp duty arises irrespective of whether it is ultimately registered.

• The Registering Authority must first verify the duty and if deficient, impound the instrument and refer it to the Collector.

• Only once the payment/determination process is complete can the presenter choose whether to complete registration or request return.

🏛️ Madras High Court Quashes Sub-Registrar’s Refusal to Register HUF Partition DeedThe Madras High Court has set aside a...
31/10/2025

🏛️ Madras High Court Quashes Sub-Registrar’s Refusal to Register HUF Partition Deed

The Madras High Court has set aside an order of the registration authority in the Nilgiris District that refused to register a partition deed of a Hindu Undivided Family (HUF) on the ground that certain properties stood in one member’s name as “self-acquired.”

🧑‍⚖️ The Court held that since the properties were purchased from joint-family funds and no co-shareholder disputed the partition, mere title in an individual’s name did not convert them into self-acquired assets.

📜 The Court directed the Sub-Registrar to register the partition deed forthwith upon representation, reinforcing the principle that registration decisions must align with joint-family rights under the HUF concept.

⚖️ Central Government Tightens Rules on Social Media AccountabilityIn a significant move, the Central Government of Indi...
23/10/2025

⚖️ Central Government Tightens Rules on Social Media Accountability

In a significant move, the Central Government of India has announced that social media posts and comments made on platforms like X (formerly Twitter) can now be subjected to legal scrutiny if they involve officers in sensitive positions such as DIG rank and above.

As per the new directive,
🔹 Posts made by such officers without prior approval may face disciplinary action.
🔹 Any objectionable or politically sensitive remarks made on social media could be treated as misconduct.
🔹 The order reiterates that government officers must maintain neutrality and dignity even in the digital space.

This update comes amidst growing concerns over official communication and the public perception of administrative neutrality.

📌 A reminder that digital expression carries accountability under service and conduct rules.

📢 GST Update | Notification No. 17/2025 – Central Tax (Dated: 18th October 2025)The Central Board of Indirect Taxes and ...
19/10/2025

📢 GST Update | Notification No. 17/2025 – Central Tax (Dated: 18th October 2025)

The Central Board of Indirect Taxes and Customs (CBIC) has officially issued Notification No. 17/2025 – Central Tax, extending the due date for filing GSTR-3B returns as follows:

🔹 For monthly filers (September 2025):
👉 Extended till 25th October 2025

🔹 For quarterly filers (July – September 2025 quarter):
👉 Extended till 25th October 2025

🕒 This extension has been granted under Section 39(6) read with Section 168 of the CGST Act, 2017, based on the recommendations of the GST Council.

📌 Taxpayers are advised to ensure timely filing to avoid late fees and interest.

⚖️ Supreme Court Issues Notice on Plea to Allow Lawyers During Police InterrogationThe Supreme Court has issued notice i...
15/10/2025

⚖️ Supreme Court Issues Notice on Plea to Allow Lawyers During Police Interrogation

The Supreme Court has issued notice in the case Shaffi Mather v. Union of India (W.P.(Crl.) No. 401/2025), concerning the right to have a lawyer present while being interrogated by police or investigating agencies.

🔍 Key Points

The petition argues that denying or limiting access to counsel during questioning violates Articles 20(3), 21, and 22(1) of the Constitution.

It seeks that the right to counsel be made non-discretionary and non-discriminatory, applicable even under statutes like PMLA and special laws.

Guidelines are requested to mandate that individuals be informed of their right to silence and right to counsel at the time of interrogation.

This development could reshape criminal procedure, ensuring stronger protection of individuals’ rights during investigation.

⚖️ Supreme Court Orders CBI Probe into Karur Stampede TragedyIn a landmark ruling, the Hon’ble Supreme Court has transfe...
14/10/2025

⚖️ Supreme Court Orders CBI Probe into Karur Stampede Tragedy

In a landmark ruling, the Hon’ble Supreme Court has transferred the investigation of the Karur Stampede (27.09.2025), which claimed 41 lives and injured over 100, to the Central Bureau of Investigation (CBI).

The Court observed that:

* Multiple overlapping High Court orders led to judicial inconsistency.

* Concerns were raised over impartiality and independence of the local investigation.

* Public faith in the justice process must be restored through a fair and transparent inquiry.

A three-member Supervisory Committee headed by Hon’ble Justice Ajay Rastogi (Retd.) will oversee the CBI investigation, ensuring it is unbiased and completed expeditiously.

📘 The Court emphasized that “fair investigation is a fundamental right of every citizen.”

🕊️ This judgment stands as a reminder that accountability and procedural propriety are essential to preserve public trust in governance and the justice system.

⚖️ Madras High Court on Admissibility of Secondary Evidence ⚖️In Crl.RC(MD) No. 662 of 2025, the Madurai Bench of the Ma...
20/09/2025

⚖️ Madras High Court on Admissibility of Secondary Evidence ⚖️

In Crl.RC(MD) No. 662 of 2025, the Madurai Bench of the Madras High Court set aside a Magistrate’s order refusing to accept a photostat copy of a cheque as secondary evidence in a cheque bounce case.

🔹 Case Background:

The Respondent had borrowed ₹5.5 lakhs and issued a cheque, which was dishonoured.

The Petitioner filed a complaint under Section 138 of the Negotiable Instruments Act.

The original cheque was misplaced by the petitioner’s earlier counsel.

Trial Court rejected admission of the photistat copy as evidence.

🔹 High Court’s Findings:

Sections 63 & 65 of the Indian Evidence Act permit admission of secondary evidence when the original is lost.

The Trial Court had earlier verified and endorsed the original cheque before returning it to the petitioner.

Hence, refusal to accept the photostat copy amounted to miscarriage of justice.

🔹 Outcome:

The High Court allowed the revision, directing the Magistrate to accept the photostat copy of the cheque as secondary evidence and expedite trial.

📌 Takeaway:

This ruling underscores that secondary evidence is admissible when originals are lost, provided legal requirements under the Evidence Act are satisfied.

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Suresh Nagar 3rd Street
Chennai

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Monday 9am - 6pm
Tuesday 9am - 6pm
Wednesday 9am - 6pm
Thursday 9am - 6pm
Friday 9am - 6pm
Saturday 9am - 1pm

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+919884413138

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