Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
HC dismissed the revision petition, upholding the accused's conviction under Section 138 of Negotiable Instruments Act. The court found that the accused issued a cheque for a legally enforceable debt, failed to rebut the presumption of liability, and did not pay the demanded amount despite receiving a valid notice. The court confirmed that the accused's signature on the cheque and failure to discharge the financial obligation satisfied all essential ingredients of the offense, thereby validating the lower courts' concurrent findings of guilt.
HC dismissed the revision petition, upholding the accused's conviction under Section 138 of Negotiable Instruments Act. The court found that the accused issued a cheque for a legally enforceable debt, failed to rebut the presumption of liability, and did not pay the demanded amount despite receiving a valid notice. The court confirmed that the accused's signature on the cheque and failure to discharge the financial obligation satisfied all essential ingredients of the offense, thereby validating the lower courts' concurrent findings of guilt.
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