Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Dishonour of Cheque - vicarious liability of Director of the Company - The petitioner, a former non-executive additional director of the accused company, contended that they had resigned before the offense and that the complaint lacked specific allegations regarding their involvement. The court found the petitioner's resignation supported by documentary evidence and observed deficiencies in the complaint's averments. Referring to legal precedents, it emphasized the need for specific allegations to establish liability. Consequently, the court quashed the complaint against the petitioner, citing it as an abuse of the legal process.
Dishonour of Cheque - vicarious liability of Director of the Company - The petitioner, a former non-executive additional director of the accused company, contended that they had resigned before the offense and that the complaint lacked specific allegations regarding their involvement. The court found the petitioner's resignation supported by documentary evidence and observed deficiencies in the complaint's averments. Referring to legal precedents, it emphasized the need for specific allegations to establish liability. Consequently, the court quashed the complaint against the petitioner, citing it as an abuse of the legal process.
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