Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The SC held that the complaint filed by the appellant u/s 138 of the NI Act through its manager and power of attorney holder was valid as per Section 142, since the averments made in the documents demonstrated the power of attorney holder's personal knowledge of the facts and due authorization to initiate criminal proceedings. The SC allowed the appeal, setting aside the High Court's quashing of the summoning order, observing that a peremptory quashing was unwarranted on an incorrect factual basis regarding the power of attorney holder's knowledge and authorization.
The SC held that the complaint filed by the appellant u/s 138 of the NI Act through its manager and power of attorney holder was valid as per Section 142, since the averments made in the documents demonstrated the power of attorney holder's personal knowledge of the facts and due authorization to initiate criminal proceedings. The SC allowed the appeal, setting aside the High Court's quashing of the summoning order, observing that a peremptory quashing was unwarranted on an incorrect factual basis regarding the power of attorney holder's knowledge and authorization.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
