Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Dishonour of Cheque - Rule of evidence - acquittal of accused - Proof of liability - service of demand notice - The High court concluded that the complainant had fulfilled its responsibility of proving the authorization, and the trial court's refusal to accept certain evidence was unjustified and hyper-technical. - Consequently, the court set aside the judgment of acquittal and convicted the respondent for the offense under Section 138 of the Negotiable Instruments Act.
Dishonour of Cheque - Rule of evidence - acquittal of accused - Proof of liability - service of demand notice - The High court concluded that the complainant had fulfilled its responsibility of proving the authorization, and the trial court's refusal to accept certain evidence was unjustified and hyper-technical. - Consequently, the court set aside the judgment of acquittal and convicted the respondent for the offense under Section 138 of the Negotiable Instruments Act.
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