Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
    Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
    Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
    Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
    10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed
    Export payments by third parties under Reg.3(2) FEMA found contraventions for exports before 8 Nov 2013; s.42(1) penalties reduced
    Share transfers without prior RBI approval regularized by ex-post approval; penalties set aside for two appellants, Section 3(c) penalty sustained
    Fees Paid to Speakers via Booking Agents Not Event Management Service; Tax Demand Set Aside on Strict Statutory Reading
    Material alterations to a cheque amount or date void the instrument under s87; s138 criminal liability depends who altered it
    Credit rating agencies allowed Board-specified activities and to rate instruments under other regulators, subject to those regulators' guidelines
    Exporters' mandatory EDF filing and AD-linked transmission, fixed export realisation periods and AD verification obligations
    Building and Other Construction Workers Welfare Board receipts (cess, fees, grants, interest) exempt u/s 10(46); conditions, penalties, 2022-27
    Designation of Bhogapuram as customs airport site authorizing unloading of imports and loading of exports under Notification No.61/94
    De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
    Sea cargo manifest and transshipment: SEZ units to onboard via API by 31 March 2026; electronic filings mandatory thereafter
    International courier consignments clearance rules and excluded goods, with duty classification and compliance consequences for delays
    Appellate enhancement of petitioner's taxable turnover without prior notice set aside and remitted for fresh hearing
    Consolidation of short-paid GST across tax periods in Section 74 show-cause notice held ultravires; notice quashed
    GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings
    Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

The dominant issue was whether inherent jurisdiction under...

Cheque dishonour conviction after criminal revision: Section 528 inherent powers can't be used to quash Section 138 sentence, petition dismissed

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws December 26, 2025 Case Laws HC
The dominant issue was whether inherent jurisdiction under Section 528 of the Bharatiya Nagarik Suraksha Sanhita could be invoked to quash a conviction and sentence for cheque dishonour under Section 138 of the NI Act after the criminal revision had been finally decided. The Court held that final adjudication of a criminal revision exhausts the Court's power to reopen the conviction through inherent jurisdiction; earlier single-judge authority suggesting otherwise was not accepted as permitting such post-revisional interference, and a contrary view in a later case was treated as fact-specific and not laying down a binding principle. The petition was dismissed as not maintainable, reserving liberty to pursue permissible remedies. - HC

Topics

Acts Income Tax