Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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The High Court considered whether dishonored cheques were given for a legally enforceable debt. The appellant failed to prove the existence of a default by the respondents or that the cheques were for a valid debt. Without meeting the burden u/s 138, the appellant couldn't rely on u/s 139 presumption. The appellant must provide detailed account statements to establish a legally enforceable debt for a successful u/s 138 case. The respondents disputed the debt amount and claimed misuse of security cheques. Without proper evidence, the dishonor of cheques doesn't trigger u/s 138. The court upheld lower courts' decisions as the appellant failed to provide sufficient evidence. The appeal was dismissed.
The High Court considered whether dishonored cheques were given for a legally enforceable debt. The appellant failed to prove the existence of a default by the respondents or that the cheques were for a valid debt. Without meeting the burden u/s 138, the appellant couldn't rely on u/s 139 presumption. The appellant must provide detailed account statements to establish a legally enforceable debt for a successful u/s 138 case. The respondents disputed the debt amount and claimed misuse of security cheques. Without proper evidence, the dishonor of cheques doesn't trigger u/s 138. The court upheld lower courts' decisions as the appellant failed to provide sufficient evidence. The appeal was dismissed.
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