Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Dishonor of cheque due to account being frozen/blocked by order of IT department does not attract liability u/s 138 of Negotiable Instruments Act. For an offense u/s 138, the cheque must be returned unpaid due to insufficient funds or exceeding arranged amount, which was not the case here. Drawing a cheque from an account not maintained by the drawer due to freezing may amount to other offenses but not u/s 138. For an account to be considered maintained, the drawer must be able to operate it by depositing or withdrawing funds and giving instructions to the bank, which was not possible once the account was attached. Complaint for offense u/s 138 quashed as the account was not maintained by the drawer after freezing by IT department's order.
Dishonor of cheque due to account being frozen/blocked by order of IT department does not attract liability u/s 138 of Negotiable Instruments Act. For an offense u/s 138, the cheque must be returned unpaid due to insufficient funds or exceeding arranged amount, which was not the case here. Drawing a cheque from an account not maintained by the drawer due to freezing may amount to other offenses but not u/s 138. For an account to be considered maintained, the drawer must be able to operate it by depositing or withdrawing funds and giving instructions to the bank, which was not possible once the account was attached. Complaint for offense u/s 138 quashed as the account was not maintained by the drawer after freezing by IT department's order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
