Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
SC held that successive petitions under Section 482 Cr.PC are maintainable when there is a change in circumstances, particularly changes in law. The Court overturned HC's dismissal of a subsequent petition related to cheque dishonor, finding it unjustified to reject solely because the earlier petition was withdrawn without leave to file afresh. The Court clarified that Section 148 of N.I. Act preserves appellate courts' discretion regarding deposit conditions, emphasizing that 'may' and 'shall' in the statute must be interpreted literally. The matter was remanded to Sessions Court for re-examination of the deposit issue, with both the HC and Sessions Court's previous orders being set aside.
SC held that successive petitions under Section 482 Cr.PC are maintainable when there is a change in circumstances, particularly changes in law. The Court overturned HC's dismissal of a subsequent petition related to cheque dishonor, finding it unjustified to reject solely because the earlier petition was withdrawn without leave to file afresh. The Court clarified that Section 148 of N.I. Act preserves appellate courts' discretion regarding deposit conditions, emphasizing that 'may' and 'shall' in the statute must be interpreted literally. The matter was remanded to Sessions Court for re-examination of the deposit issue, with both the HC and Sessions Court's previous orders being set aside.
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