Shaji Poulose vs The Institute Of Chartered Accountants ...

The Supreme Court addressed the validity of certain provisions under the Chartered Accountants Act, 1949, particularly focusing on the procedural fairness mandated by Article 14 of the Constitution. The Court held that the Institute of Chartered Accountants of India must ensure adherence to principles of natural justice in disciplinary proceedings against its members. The judgment emphasized that failure to comply with these principles could render the proceedings invalid, thereby protecting the rights of the members involved.