Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The High Court considered a case involving dishonour of cheque and cheating allegations u/s 138 of N.I. Act and u/s 420 IPC. The court found that there was no evidence of dishonest intention at the inception of the transaction, leading to the conclusion that the issuance of a cheque from a closed account did not establish the essential element of dishonest intention u/s 420 IPC. The court noted that the legal notice was premature, as the complainant could still file a fresh complaint u/s 138 of N.I. Act within two months. The conviction and sentence u/s 420 IPC and u/s 138 of N.I. Act were set aside, allowing for the possibility of a fresh complaint.
The High Court considered a case involving dishonour of cheque and cheating allegations u/s 138 of N.I. Act and u/s 420 IPC. The court found that there was no evidence of dishonest intention at the inception of the transaction, leading to the conclusion that the issuance of a cheque from a closed account did not establish the essential element of dishonest intention u/s 420 IPC. The court noted that the legal notice was premature, as the complainant could still file a fresh complaint u/s 138 of N.I. Act within two months. The conviction and sentence u/s 420 IPC and u/s 138 of N.I. Act were set aside, allowing for the possibility of a fresh complaint.
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