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 upheld concurrent conviction of accused under S.138 NI Act and dismissal of revision. It reiterated that revisional jurisdiction is limited to correcting patent defects or jurisdictional errors and does not permit reappreciation of evidence absent perversity. As issuance and signatures on the cheque were undisputed, statutory presumptions under Ss.118(a) and 139 arose that it was issued towards a legally enforceable debt. The accused failed to adduce credible evidence of repayment or misuse of the cheque to rebut the presumption. Notice was held to be deemed served, and dishonour for "insufficient funds" stood proved. The sentence, including default imprisonment for non-payment of compensation, was found legally sustainable.
HC upheld concurrent conviction of accused under S.138 NI Act and dismissal of revision. It reiterated that revisional jurisdiction is limited to correcting patent defects or jurisdictional errors and does not permit reappreciation of evidence absent perversity. As issuance and signatures on the cheque were undisputed, statutory presumptions under Ss.118(a) and 139 arose that it was issued towards a legally enforceable debt. The accused failed to adduce credible evidence of repayment or misuse of the cheque to rebut the presumption. Notice was held to be deemed served, and dishonour for "insufficient funds" stood proved. The sentence, including default imprisonment for non-payment of compensation, was found legally sustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
