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 dismissed the petition challenging an acquittal under Section 138 of the Negotiable Instruments Act. The Court held that while statutory presumptions exist regarding cheque execution and consideration, these can be rebutted by the accused by raising a probable defense on preponderance of probabilities. Once the accused successfully challenges the presumption, the burden shifts to the complainant to prove the debt's existence. The Court found no perversity in the original acquittal and emphasized that an acquittal decision reinforces the presumption of innocence and requires substantial evidence to be overturned.
HC dismissed the petition challenging an acquittal under Section 138 of the Negotiable Instruments Act. The Court held that while statutory presumptions exist regarding cheque execution and consideration, these can be rebutted by the accused by raising a probable defense on preponderance of probabilities. Once the accused successfully challenges the presumption, the burden shifts to the complainant to prove the debt's existence. The Court found no perversity in the original acquittal and emphasized that an acquittal decision reinforces the presumption of innocence and requires substantial evidence to be overturned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
