Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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This legal case pertains to the dishonor of a cheque and the presumption of innocence. The High Court held that the First Appellate Court erred in acquitting the accused solely on the ground that repeated presentation of the cheque and issuance of notice are not permissible. It cited a Supreme Court precedent allowing repeated presentation and successive notices, as long as the requirements u/s 138 of the Negotiable Instruments Act are satisfied. The High Court set aside the acquittal and remitted the matter to the First Appellate Court for fresh disposal, as the accused had no opportunity to get findings on other grounds raised before the First Appellate Court. The scope of appeal against conviction is wider than against acquittal, necessitating a fresh consideration by the lower court.
This legal case pertains to the dishonor of a cheque and the presumption of innocence. The High Court held that the First Appellate Court erred in acquitting the accused solely on the ground that repeated presentation of the cheque and issuance of notice are not permissible. It cited a Supreme Court precedent allowing repeated presentation and successive notices, as long as the requirements u/s 138 of the Negotiable Instruments Act are satisfied. The High Court set aside the acquittal and remitted the matter to the First Appellate Court for fresh disposal, as the accused had no opportunity to get findings on other grounds raised before the First Appellate Court. The scope of appeal against conviction is wider than against acquittal, necessitating a fresh consideration by the lower court.
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