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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Offense punishable under Section 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership firm for the purpose of Section 138 read with Section 141 of the Act is not a legal entity, and therefore, it need not be made an accused in the complaint. - The prosecution launched against only one of the partners of the partnership firm, without joining the partnership firm, cannot be maintainable. - HC
Offense punishable under Section 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership firm for the purpose of Section 138 read with Section 141 of the Act is not a legal entity, and therefore, it need not be made an accused in the complaint. - The prosecution launched against only one of the partners of the partnership firm, without joining the partnership firm, cannot be maintainable. - HC
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