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...
The HC affirmed the trial court's conviction of the accused under Section 138 of the NI Act for dishonour of cheque due to insufficient funds. The accused failed to rebut the statutory presumption of liability, as mere denial under Section 313 Cr.P.C. was insufficient without adducing defense evidence. The cheque was issued against a legally enforceable debt, and the complainant was the holder in due course entitled to maintain the complaint. The accused did not dispute the loan or account details and failed to pay despite receipt of demand notice. The revision petition challenging the conviction and sentence was dismissed, affirming the imposition of imprisonment for default in payment of compensation.
The HC affirmed the trial court's conviction of the accused under Section 138 of the NI Act for dishonour of cheque due to insufficient funds. The accused failed to rebut the statutory presumption of liability, as mere denial under Section 313 Cr.P.C. was insufficient without adducing defense evidence. The cheque was issued against a legally enforceable debt, and the complainant was the holder in due course entitled to maintain the complaint. The accused did not dispute the loan or account details and failed to pay despite receipt of demand notice. The revision petition challenging the conviction and sentence was dismissed, affirming the imposition of imprisonment for default in payment of compensation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
