Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
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Post-conviction compounding of a cheque dishonour offence is unavailable once criminal revision has been dismissed on merits and has affirmed the conviction and sentence. Finality prevents inherent jurisdiction from being used to review or nullify a concluded criminal adjudication, and a subsequent settlement cannot indirectly reopen the conviction. Authorities permitting compounding were distinguishable on the stated facts. The petition seeking compounding was not maintainable; compounding was declined and the petition was dismissed with costs.
Post-conviction compounding of a cheque dishonour offence is unavailable once criminal revision has been dismissed on merits and has affirmed the conviction and sentence. Finality prevents inherent jurisdiction from being used to review or nullify a concluded criminal adjudication, and a subsequent settlement cannot indirectly reopen the conviction. Authorities permitting compounding were distinguishable on the stated facts. The petition seeking compounding was not maintainable; compounding was declined and the petition was dismissed with costs.
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