Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court concluded that the liability for cheque encashment arose only if the petitioners failed to pay dues to specified parties as agreed, and the respondent had to make those payments. - As the complaint did not demonstrate that such payments were made by the respondent due to the petitioners' default, the court found the complaint unsustainable.
Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court concluded that the liability for cheque encashment arose only if the petitioners failed to pay dues to specified parties as agreed, and the respondent had to make those payments. - As the complaint did not demonstrate that such payments were made by the respondent due to the petitioners' default, the court found the complaint unsustainable.
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