Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Separate arraignment of a sole proprietary concern is unnecessary for a cheque-dishonour complaint against its proprietor. Statutory vicarious criminal liability applies where the drawer is a juristic entity distinct from the individuals sought to be held responsible for its affairs. A sole proprietorship has no legal existence separate from its proprietor; use of a trade name or maintenance of a bank account in that name does not create a separate legal person. Accordingly, proceedings may continue against the proprietor in that capacity without impleading the proprietary concern separately, while questions concerning the underlying liability and defences remain for trial.
Separate arraignment of a sole proprietary concern is unnecessary for a cheque-dishonour complaint against its proprietor. Statutory vicarious criminal liability applies where the drawer is a juristic entity distinct from the individuals sought to be held responsible for its affairs. A sole proprietorship has no legal existence separate from its proprietor; use of a trade name or maintenance of a bank account in that name does not create a separate legal person. Accordingly, proceedings may continue against the proprietor in that capacity without impleading the proprietary concern separately, while questions concerning the underlying liability and defences remain for trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
