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...
HC dismisses appeal in cheque dishonour case, affirming lower court's acquittal. Complainant failed to establish legally enforceable debt under Section 138 of Negotiable Instruments Act. Despite allegations of business contribution and third-party payments, no cogent documentary evidence was produced to substantiate claims. Accused effectively rebutted presumption of debt through substantial counter-evidence. The court found Complainant's assertions unsubstantiated and lacking credibility, particularly regarding guarantee or surety claims. Consequently, the appeal was dismissed, upholding the original acquittal and placing onus of proof squarely on Complainant.
HC dismisses appeal in cheque dishonour case, affirming lower court's acquittal. Complainant failed to establish legally enforceable debt under Section 138 of Negotiable Instruments Act. Despite allegations of business contribution and third-party payments, no cogent documentary evidence was produced to substantiate claims. Accused effectively rebutted presumption of debt through substantial counter-evidence. The court found Complainant's assertions unsubstantiated and lacking credibility, particularly regarding guarantee or surety claims. Consequently, the appeal was dismissed, upholding the original acquittal and placing onus of proof squarely on Complainant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
