Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Cheque dishonored due to delayed presentation beyond statutory validity period. Trial and appellate courts erred in not appreciating significance of 'outdated/stale' memo, which negates cause of action u/s 138 NI Act. Revisional court can only rectify jurisdictional errors or patent defects in law. Appeal allowed, judgments set aside, complaint dismissed as not maintainable, accused acquitted u/s 138 NI Act, fine/compensation refunded.
Cheque dishonored due to delayed presentation beyond statutory validity period. Trial and appellate courts erred in not appreciating significance of 'outdated/stale' memo, which negates cause of action u/s 138 NI Act. Revisional court can only rectify jurisdictional errors or patent defects in law. Appeal allowed, judgments set aside, complaint dismissed as not maintainable, accused acquitted u/s 138 NI Act, fine/compensation refunded.
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