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    July 17, 2026   CircularsGST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
    July 17, 2026   CircularsGST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   CircularsGST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 17, 2026   Case LawsGST
    Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
    July 17, 2026   Case LawsGST
    Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
    July 17, 2026   Case LawsGST
    Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
    July 17, 2026   Case LawsGST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case LawsGST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case LawsIncome Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
    July 17, 2026   Case LawsIncome Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case LawsIncome Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
    July 17, 2026   Case LawsIncome Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case LawsIncome Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case LawsIncome Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...
    July 17, 2026   Case LawsIncome Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case LawsIncome Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case LawsCustoms
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case LawsCustoms
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case LawsCustoms
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case LawsCustoms
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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    July 17, 2026   Circulars GST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
    July 17, 2026   Circulars GST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   Circulars GST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 17, 2026   Case Laws GST
    Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
    July 17, 2026   Case Laws GST
    Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
    July 17, 2026   Case Laws GST
    Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
    July 17, 2026   Case Laws GST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case Laws GST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case Laws Income Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
    July 17, 2026   Case Laws Income Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case Laws Income Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
    July 17, 2026   Case Laws Income Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case Laws Income Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case Laws Income Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.
    July 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case Laws Income Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case Laws Customs
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case Laws Customs
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case Laws Customs
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case Laws Customs
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.

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      Home› Highlights › Indian Laws › 2022 › August, 2022 › This
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      Indian Laws

      Dishonor of Cheque - insufficient funds - vicarious liability of...

      Court Rules on Cheque Dishonor: Insufficient Evidence of Director's Role u/s 141 of Negotiable Instruments Act.

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      Indian LawsAugust 16, 2022Case LawsHC
      Dishonor of Cheque - insufficient funds - vicarious liability of the petitioner u/s 141 of NI Act after tendering such resignation - the complainant should specifically state as to how and in what manner the accused was responsible - petitioner tendered resignation on 13th March, 2020, and the company in its meeting of Board of directors took the decision on 22nd November, 2021 yet such aspect is inconsequential - A bald cursory statement in a complaint that the Director (arrayed as an accused) is in charge of and responsible for the conduct of the business of the company without anything more as to the role of the Director is not sufficient to make him liable. - HC
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      ActsIncome Tax
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