Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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SC held that the criminal prosecution against the appellant is unsustainable on multiple legal grounds. The proceedings were barred by res judicata as the underlying issues were conclusively determined in prior Negotiable Instruments Act proceedings. The court emphasized that Tyagi cannot maintain a prosecution based on allegations previously used as his own defense. Furthermore, the prosecution without arraigning the company was deemed impermissible, violating established principles of vicarious liability. The court reaffirmed that managerial position alone cannot justify criminal prosecution without specific allegations of direct involvement. Consequently, the SC allowed the appeal and quashed the criminal proceedings under Section 420 IPC, setting aside the summoning order for lack of judicial application of mind.
SC held that the criminal prosecution against the appellant is unsustainable on multiple legal grounds. The proceedings were barred by res judicata as the underlying issues were conclusively determined in prior Negotiable Instruments Act proceedings. The court emphasized that Tyagi cannot maintain a prosecution based on allegations previously used as his own defense. Furthermore, the prosecution without arraigning the company was deemed impermissible, violating established principles of vicarious liability. The court reaffirmed that managerial position alone cannot justify criminal prosecution without specific allegations of direct involvement. Consequently, the SC allowed the appeal and quashed the criminal proceedings under Section 420 IPC, setting aside the summoning order for lack of judicial application of mind.
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