Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC analyzed a cheque dishonour case under Section 138 of Negotiable Instruments Act. The appellant failed to establish a prima facie case as the accused successfully rebutted the presumption by demonstrating sufficient account balance and issuing a valid stop payment instruction. The court found the trial court's reasoning sound, highlighting that stop payment without insufficient funds does not automatically attract criminal liability. The accused effectively discharged the evidentiary burden by presenting documentary evidence (Ex.D-1 to Ex.D-19) proving no intentional default. Consequently, the criminal appeal was dismissed, upholding the lower court's acquittal order.
HC analyzed a cheque dishonour case under Section 138 of Negotiable Instruments Act. The appellant failed to establish a prima facie case as the accused successfully rebutted the presumption by demonstrating sufficient account balance and issuing a valid stop payment instruction. The court found the trial court's reasoning sound, highlighting that stop payment without insufficient funds does not automatically attract criminal liability. The accused effectively discharged the evidentiary burden by presenting documentary evidence (Ex.D-1 to Ex.D-19) proving no intentional default. Consequently, the criminal appeal was dismissed, upholding the lower court's acquittal order.
Note: It is a system-generated summary and is for quick reference only.