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...
HC dismisses petition challenging criminal proceedings for cheque dishonour. The court held that the petitioner, a former partner, cannot summarily escape liability under Section 138 read with Section 141 of NI Act. The retirement from partnership and potential non-responsibility are disputed factual matters requiring evidentiary determination at trial. No unimpeachable evidence was presented to conclusively establish the petitioner's non-liability. The court emphasized that Section 482 CrPC proceedings are not appropriate for resolving complex factual disputes. Consequently, the criminal proceedings against the petitioner shall continue, with the trial court to adjudicate the substantive liability issues.
HC dismisses petition challenging criminal proceedings for cheque dishonour. The court held that the petitioner, a former partner, cannot summarily escape liability under Section 138 read with Section 141 of NI Act. The retirement from partnership and potential non-responsibility are disputed factual matters requiring evidentiary determination at trial. No unimpeachable evidence was presented to conclusively establish the petitioner's non-liability. The court emphasized that Section 482 CrPC proceedings are not appropriate for resolving complex factual disputes. Consequently, the criminal proceedings against the petitioner shall continue, with the trial court to adjudicate the substantive liability issues.
Note: It is a system-generated summary and is for quick reference only.