Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Dishonour of Cheque - whether filing of a premature complaint debars, filing of a fresh complaint when the time becomes ripe to file the complaint? - The High Court, referring the decision of supreme court held that the offence under Section 138 of the Negotiable Instruments Act, 1881 stands on a different footing compared to other penal offences, and filing a second complaint is not barred if the first was filed prematurely. The court found no merit in the petitioner's arguments for quashing the criminal proceedings in Complaint Case No.568 of 2021. It upheld the validity of the learned Chief Judicial Magistrate's decision to take cognizance of the offence.
Dishonour of Cheque - whether filing of a premature complaint debars, filing of a fresh complaint when the time becomes ripe to file the complaint? - The High Court, referring the decision of supreme court held that the offence under Section 138 of the Negotiable Instruments Act, 1881 stands on a different footing compared to other penal offences, and filing a second complaint is not barred if the first was filed prematurely. The court found no merit in the petitioner's arguments for quashing the criminal proceedings in Complaint Case No.568 of 2021. It upheld the validity of the learned Chief Judicial Magistrate's decision to take cognizance of the offence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
