Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Inherent jurisdiction to quash cheque dishonour proceedings cannot be used to conduct a mini-trial where complaints prima facie disclose the offence and disputed issues, including security cheques, enforceable debt, service of notice and settlement, require evidence. The statutory presumption of legally enforceable debt under section 139 remains subject to trial. Separate complaints based on two consolidated demand notices for multiple dishonoured cheques from one transaction are maintainable. Non-reflection of the underlying transaction in income-tax returns does not by itself rebut the statutory presumptions or make the debt unenforceable; any income-tax breach may attract a prescribed penalty. The quashing petitions were dismissed and expeditious trial completion directed.
Inherent jurisdiction to quash cheque dishonour proceedings cannot be used to conduct a mini-trial where complaints prima facie disclose the offence and disputed issues, including security cheques, enforceable debt, service of notice and settlement, require evidence. The statutory presumption of legally enforceable debt under section 139 remains subject to trial. Separate complaints based on two consolidated demand notices for multiple dishonoured cheques from one transaction are maintainable. Non-reflection of the underlying transaction in income-tax returns does not by itself rebut the statutory presumptions or make the debt unenforceable; any income-tax breach may attract a prescribed penalty. The quashing petitions were dismissed and expeditious trial completion directed.
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