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    GST appeal pre-deposit follows the law when adjudication begins, while factual penalty challenges belong before statutory appellate authorities.
    Vicarious liability for cheque dishonour requires proven corporate responsibility, protecting wrongly impleaded officers through pre-summoning verific...
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Vicarious liability under Section 141 of the Negotiable...

Vicarious liability for cheque dishonour requires proven corporate responsibility, protecting wrongly impleaded officers through pre-summoning verification.

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Indian Laws September 8, 2026 Case Laws HC
Vicarious liability under Section 141 of the Negotiable Instruments Act requires a person's actual role in and responsibility for the company's business when the cheque was dishonoured; a designation asserted in the complaint is insufficient. Uncontroverted Ministry of Corporate Affairs records showing that the impleaded individual was never a director, combined with no pleaded or disclosed role in company affairs, justified quashing the complaint and consequential proceedings against that individual as an abuse of process. For prospective cheque-dishonour complaints against companies, complainants must annex corporate identification details and certified Form DIR-12, unless unavailability despite due diligence is affirmed and the Magistrate records reasons before cognizance.

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Acts Income Tax