Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The Kerala High Court dealt with a case involving dishonor of cheques u/s 138 of the Negotiable Instruments Act. The court considered joint trial of cases, material alteration of cheques, statutory presumptions, and burden of proof. The accused successfully rebutted statutory presumptions under Sections 118 and 139 by preponderance of probabilities. The court noted material alteration of a cheque by the complainant, leading to the accused's acquittal in a previous case. Evidence showed partial payment by the accused, discharging part of the liability. As the cheque did not represent a legally enforceable debt at encashment, the accused rebutted presumptions. The appeal was dismissed, and any pending interlocutory applications were closed.
The Kerala High Court dealt with a case involving dishonor of cheques u/s 138 of the Negotiable Instruments Act. The court considered joint trial of cases, material alteration of cheques, statutory presumptions, and burden of proof. The accused successfully rebutted statutory presumptions under Sections 118 and 139 by preponderance of probabilities. The court noted material alteration of a cheque by the complainant, leading to the accused's acquittal in a previous case. Evidence showed partial payment by the accused, discharging part of the liability. As the cheque did not represent a legally enforceable debt at encashment, the accused rebutted presumptions. The appeal was dismissed, and any pending interlocutory applications were closed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
