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 HC determined that in a dishonored cheque case under Section 138 of the Negotiable Instruments Act, proceedings had not yet reached the stage contemplated under Section 145(2). The court clarified that Section 145 is procedural law establishing how complainant evidence may be recorded. While summons had been issued under Section 204 CrPC and the accused had appeared and sought bail, the trial had not substantively commenced with evidence recording on affidavit. The HC allowed the criminal revision application, ruling that jurisdiction in Section 138 cases is determined by the drawee bank's location unless trial has commenced under Section 145(2).
The HC determined that in a dishonored cheque case under Section 138 of the Negotiable Instruments Act, proceedings had not yet reached the stage contemplated under Section 145(2). The court clarified that Section 145 is procedural law establishing how complainant evidence may be recorded. While summons had been issued under Section 204 CrPC and the accused had appeared and sought bail, the trial had not substantively commenced with evidence recording on affidavit. The HC allowed the criminal revision application, ruling that jurisdiction in Section 138 cases is determined by the drawee bank's location unless trial has commenced under Section 145(2).
Note: It is a system-generated summary and is for quick reference only.