Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The High Court analyzed evidence in a case involving dishonored cheques. The court emphasized the need to rebut the presumption u/s 139 of the Negotiable Instruments Act. The petitioner failed to prove the origin of the loan amount and the purpose of issuing the cheques. The respondent successfully demonstrated that the cheques were not for a legally enforceable debt. As a result, the petitioner's appeal was deemed futile, and the court upheld the lower court's decision, dismissing the petition. The High Court clarified its authority to reevaluate evidence but stressed the need for a justifiable basis for interference with trial court decisions.
The High Court analyzed evidence in a case involving dishonored cheques. The court emphasized the need to rebut the presumption u/s 139 of the Negotiable Instruments Act. The petitioner failed to prove the origin of the loan amount and the purpose of issuing the cheques. The respondent successfully demonstrated that the cheques were not for a legally enforceable debt. As a result, the petitioner's appeal was deemed futile, and the court upheld the lower court's decision, dismissing the petition. The High Court clarified its authority to reevaluate evidence but stressed the need for a justifiable basis for interference with trial court decisions.
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