Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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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
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
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