Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Export refund and rebate restrictions extended to additional destinations under amended Central Excise rules
    NFMIMS registration timing for copper and aluminium imports relaxed, allowing filing up to final Customs clearance.
    Ammonium nitrate cess exemption period extended by customs amendment through mid-July 2026
    Customs duty exemption for specified chemicals and polymers extended by amending the operative date.
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts restated with existing rates largely unchanged.
    Transitional input tax credit cannot be converted into cash refund after carry forward; re-credit of rejected claim remains available.
    GST portal service valid when notice is uploaded; writ challenge failed after appellate limitation expired.
    Refund withholding under GST requires a pending proceeding, not merely time left to file an appeal
    Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
    Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
    Effective service of show cause notice and personal hearing are essential; natural justice can override alternate remedy.
    GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.
    GST reimbursement in works contracts remains contractual, but statutory return, interest and limitation rules cannot be overridden.
    Zero-rated export services refund: LUT omission is not an incurable defect, and denial was remitted.
    GST short-payment with GSTR-1 disclosure: remand for Section 73 reconsideration under the amnesty scheme despite mismatch.
    Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
    GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
    Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
    Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
    Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Dishonor of Cheque - presumption of debt - when the complainant...

Court Must Seek Expert Opinion for Fair Resolution in Cheque Dishonor Cases u/s 139 if Debt Document Disputed.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws October 1, 2022 Case Laws HC
Dishonor of Cheque - presumption of debt - when the complainant himself comes up with a document to establish the existing debt or liability, the question of raising presumption under Section 139 does not arise because in such a case the complainant does not depend upon the statutory presumption - When said document is disputed by the accused and the accused admitted his signature on some other documents produced by the complainant during his cross examination, court is required to obtain expert opinion comparing the said two documents for just decision of the case- HC

Topics

Acts Income Tax