Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC exercised inherent powers to allow compounding of offense under Section 138 of Negotiable Instruments Act based on compromise between parties, despite conviction being upheld at appellate stage. While acknowledging that inherent powers must be used sparingly, HC determined intervention was justified to prevent miscarriage of justice and honor parties' settlement. Court addressed the challenge of late-stage compounding requests and lack of explicit guidance in Section 147 NI Act regarding timing and procedure for compounding. Criminal revision case disposed of per compromise terms, effectively nullifying earlier conviction and sentence. Decision emphasized courts' discretionary power to permit compounding when serving interests of justice, even post-conviction.
HC exercised inherent powers to allow compounding of offense under Section 138 of Negotiable Instruments Act based on compromise between parties, despite conviction being upheld at appellate stage. While acknowledging that inherent powers must be used sparingly, HC determined intervention was justified to prevent miscarriage of justice and honor parties' settlement. Court addressed the challenge of late-stage compounding requests and lack of explicit guidance in Section 147 NI Act regarding timing and procedure for compounding. Criminal revision case disposed of per compromise terms, effectively nullifying earlier conviction and sentence. Decision emphasized courts' discretionary power to permit compounding when serving interests of justice, even post-conviction.
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