Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Dishonor of Cheques - legally enforceable debt or not - Rebuttal of presumption - The cheques pertain to these 4 cases, have been issued by the accused only to discharge the legally enforceable debt and being the reason, the same were dishonoured, it should be held that the accused had committed an offence under Section 138 of the Negotiable Instruments Act. The first appellate Court without appreciating the same in proper perspective, particularly, without understanding the onus of proof, has held that the accused is not guilty under Section 138 of the Negotiable Instruments Act and the said finding is not in accordance with law. - HC
Dishonor of Cheques - legally enforceable debt or not - Rebuttal of presumption - The cheques pertain to these 4 cases, have been issued by the accused only to discharge the legally enforceable debt and being the reason, the same were dishonoured, it should be held that the accused had committed an offence under Section 138 of the Negotiable Instruments Act. The first appellate Court without appreciating the same in proper perspective, particularly, without understanding the onus of proof, has held that the accused is not guilty under Section 138 of the Negotiable Instruments Act and the said finding is not in accordance with law. - HC
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