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...
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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