NOS. 38 OF 1997 AND 21 OF 2004: SUBRAMANIAN SWAMY AND ORS. 371 v. DIRECTOR, CENTRAL BUREAU OF INVESTIGATION AND ORS. 84
10 SCC 744Reported decision2010#1083 most cited
What is NOS. 38 OF 1997 AND 21 OF 2004: SUBRAMANIAN SWAMY AND ORS. 371 v. DIRECTOR, CENTRAL BUREAU OF INVESTIGATION AND ORS. 84 authority for?
An administrative authority must form a clear and unambiguous opinion as a jurisdictional threshold before initiating proceedings or passing an order. While detailed reasons may not be required at the prima facie stage, the authority's decision must reflect its application of mind and be supported by some reasoning.
101
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2021.
Also referred to as
CCI v. SAIL · 2010 10 SCC 744 · jurisdictional threshold · prima facie opinion · formation of opinion · Section 26(1) of the Act · recording reasons · administrative decision making · application of mind · procedural requirements
Judgments citing NOS. 38 OF 1997 AND 21 OF 2004: SUBRAMANIAN SWAMY AND ORS. 371 v. DIRECTOR, CENTRAL BUREAU OF INVESTIGATION AND ORS. 84
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