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...
Dishonour of cheque due to insufficient funds - no vicarious liability u/s 141 NI Act. Petitioner not shown as partner in firm through certificate from Deputy Registrar of Firms. Cheque issued by firm, signed by Sh. Hoshiyar Singh, not petitioner. No evidence petitioner was partner or signatory. Forcing petitioner to stand trial solely on unsubstantiated averment would be abuse of process. Petition allowed considering factual matrix and unimpeachable material presented by petitioner.
Dishonour of cheque due to insufficient funds - no vicarious liability u/s 141 NI Act. Petitioner not shown as partner in firm through certificate from Deputy Registrar of Firms. Cheque issued by firm, signed by Sh. Hoshiyar Singh, not petitioner. No evidence petitioner was partner or signatory. Forcing petitioner to stand trial solely on unsubstantiated averment would be abuse of process. Petition allowed considering factual matrix and unimpeachable material presented by petitioner.
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