Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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SC allowed the appeal, setting aside the HC's order quashing criminal proceedings under Section 138 of the Negotiable Instruments Act. The Court found sufficient averments to invoke vicarious liability against the non-executive director under Section 141. The complaint's allegations regarding the director's responsibility for day-to-day affairs of the company were deemed adequate to proceed with the criminal case. The original process order was restored, directing the Metropolitan Magistrate to continue proceedings in accordance with law.
SC allowed the appeal, setting aside the HC's order quashing criminal proceedings under Section 138 of the Negotiable Instruments Act. The Court found sufficient averments to invoke vicarious liability against the non-executive director under Section 141. The complaint's allegations regarding the director's responsibility for day-to-day affairs of the company were deemed adequate to proceed with the criminal case. The original process order was restored, directing the Metropolitan Magistrate to continue proceedings in accordance with law.
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