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 dismissed the petitions and upheld the summoning order in a cheque-dishonour prosecution under the N.I. Act, holding that prima facie material implicated the Applicant as a director "in charge of and responsible for the conduct of the business" at the time of the alleged offence. The court applied governing precedent on vicarious liability of directors, recognizing that pleadings need not mirror statutory phrasing so long as they convey the director's active involvement in day-to-day operations and the impugned transactions. The HC found no procedural breach of natural justice warranting quashal and held that the Applicant's denial of involvement is a defence to be adjudicated at trial.
The HC dismissed the petitions and upheld the summoning order in a cheque-dishonour prosecution under the N.I. Act, holding that prima facie material implicated the Applicant as a director "in charge of and responsible for the conduct of the business" at the time of the alleged offence. The court applied governing precedent on vicarious liability of directors, recognizing that pleadings need not mirror statutory phrasing so long as they convey the director's active involvement in day-to-day operations and the impugned transactions. The HC found no procedural breach of natural justice warranting quashal and held that the Applicant's denial of involvement is a defence to be adjudicated at trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
