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    May 28, 2026   Case LawsCustoms
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case LawsCustoms
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case LawsCustoms
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case LawsCustoms
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case LawsIBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case LawsIBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case LawsIBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case LawsFEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case LawsMoney Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case LawsMoney Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
    May 28, 2026   Case LawsMoney Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case LawsMoney Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case LawsService Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case LawsService Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case LawsService Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case LawsService Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
    May 28, 2026   Case LawsIndian Laws
    Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
    May 28, 2026   Case LawsIndian Laws
    Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
    May 27, 2026   NotificationsIBC
    Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
    May 27, 2026   CircularsCustoms
    GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
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    May 28, 2026   Case Laws Customs
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case Laws Customs
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case Laws Customs
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case Laws Customs
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case Laws IBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case Laws IBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case Laws IBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case Laws FEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case Laws Money Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case Laws Money Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
    May 28, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case Laws Money Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case Laws Service Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case Laws Service Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case Laws Service Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case Laws Service Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
    May 28, 2026   Case Laws Indian Laws
    Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
    May 28, 2026   Case Laws Indian Laws
    Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
    May 27, 2026   Notifications IBC
    Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
    May 27, 2026   Circulars Customs
    GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.

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      Home› Highlights › Companies Law › 2013 › October, 2013 › This
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      Companies Law

      Dishonour of cheque - There is no averment that the two accused...

      Cheque Dishonor Case: Charges Dropped as No Evidence Accused Managed Company's Business at Offense Time.

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      Companies LawOctober 23, 2013Case LawsSC
      Dishonour of cheque - There is no averment that the two accused herein were in charge of and responsible for the conduct of the business of the company at the time the offence was committed. - proceedings dropped - SC
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