Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether criminal proceedings under s.138 NI Act could be quashed at the threshold by examining if the cheque was issued towards a legally enforceable debt was answered in the negative. Since the complaint averments disclosed the statutory ingredients of s.138, the court held that the quashing court must only test prima facie maintainability and cannot undertake a roving inquiry or appreciate evidence at the pre-trial stage. The statutory presumption under s.139 that the cheque was issued towards discharge of debt/liability operates unless rebutted by evidence at trial, and the issue is to be adjudicated in trial or later appellate/revisional scrutiny. The quashing order was set aside and the complaint and summoning order were restored for trial - SC
Whether criminal proceedings under s.138 NI Act could be quashed at the threshold by examining if the cheque was issued towards a legally enforceable debt was answered in the negative. Since the complaint averments disclosed the statutory ingredients of s.138, the court held that the quashing court must only test prima facie maintainability and cannot undertake a roving inquiry or appreciate evidence at the pre-trial stage. The statutory presumption under s.139 that the cheque was issued towards discharge of debt/liability operates unless rebutted by evidence at trial, and the issue is to be adjudicated in trial or later appellate/revisional scrutiny. The quashing order was set aside and the complaint and summoning order were restored for trial - SC
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