Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The Gujarat High Court held that the applicant, as a director and signatory of cheques, can be accused u/s 319 of CrPC despite non-service of notice u/s 138(b) of N.I. Act. The court emphasized the applicant's responsibility for company conduct. Citing Krisha Texport and Capital Markets case, the court found prosecution without notice valid. Impleadment u/s 319 after statutory period expiry is permissible pre-cognizance. The trial court's order was deemed lawful as no abuse of process occurred. The application was dismissed, and the rule discharged.
The Gujarat High Court held that the applicant, as a director and signatory of cheques, can be accused u/s 319 of CrPC despite non-service of notice u/s 138(b) of N.I. Act. The court emphasized the applicant's responsibility for company conduct. Citing Krisha Texport and Capital Markets case, the court found prosecution without notice valid. Impleadment u/s 319 after statutory period expiry is permissible pre-cognizance. The trial court's order was deemed lawful as no abuse of process occurred. The application was dismissed, and the rule discharged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
