Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Vicarious liability under the dishonour-of-cheque provisions cannot be extended to a non-signatory merely because of a family relationship with the proprietor of a sole proprietorship concern. A proprietorship has no separate legal identity from its proprietor and does not fall within the entities to which vicarious liability applies. Liability for cheque dishonour is author-centric: the cheque must be drawn on an account maintained by the accused. Death of the account holder revokes the banking mandate and agency, so a non-account-holder cannot be prosecuted as drawer. Where the complaint and public records show these statutory defects, inherent jurisdiction may be used to prevent abuse of process by quashing groundless proceedings.
Vicarious liability under the dishonour-of-cheque provisions cannot be extended to a non-signatory merely because of a family relationship with the proprietor of a sole proprietorship concern. A proprietorship has no separate legal identity from its proprietor and does not fall within the entities to which vicarious liability applies. Liability for cheque dishonour is author-centric: the cheque must be drawn on an account maintained by the accused. Death of the account holder revokes the banking mandate and agency, so a non-account-holder cannot be prosecuted as drawer. Where the complaint and public records show these statutory defects, inherent jurisdiction may be used to prevent abuse of process by quashing groundless proceedings.
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