Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Dishonour of cheque case instituted within 30 days from legal notice date satisfies condition precedent for cognizance u/s 138 and 142(b) of NI Act. Complaint within limitation even if presumption of notice service within reasonable 30 days applied. Complainant not required to prove notice service before institution; accused to rebut deemed service presumption under Evidence Act. Trial courts must ensure compliance with NI Act provisions at registration stage. Appellate court judgment set aside, case remitted for fresh hearing.
Dishonour of cheque case instituted within 30 days from legal notice date satisfies condition precedent for cognizance u/s 138 and 142(b) of NI Act. Complaint within limitation even if presumption of notice service within reasonable 30 days applied. Complainant not required to prove notice service before institution; accused to rebut deemed service presumption under Evidence Act. Trial courts must ensure compliance with NI Act provisions at registration stage. Appellate court judgment set aside, case remitted for fresh hearing.
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