Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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Vicarious liability under Section 141 NI Act was examined where the accused director claimed to have resigned before dishonour of the cheques and sought quashing. The complaints contained basic averments that the accused was in charge of and responsible for the companies' business at the relevant time, and he was also the signatory to the cheques, attracting presumptions under Sections 118 and 139 NI Act. Applying the "unimpeachable and incontrovertible material" standard, the resignation and corporate filings were held insufficient to conclusively negate involvement; the accused's inconsistent stand and fact-intensive questions required trial. The request to interdict proceedings under Section 528 BNSS was rejected and the prosecution was allowed to continue. - HC
Vicarious liability under Section 141 NI Act was examined where the accused director claimed to have resigned before dishonour of the cheques and sought quashing. The complaints contained basic averments that the accused was in charge of and responsible for the companies' business at the relevant time, and he was also the signatory to the cheques, attracting presumptions under Sections 118 and 139 NI Act. Applying the "unimpeachable and incontrovertible material" standard, the resignation and corporate filings were held insufficient to conclusively negate involvement; the accused's inconsistent stand and fact-intensive questions required trial. The request to interdict proceedings under Section 528 BNSS was rejected and the prosecution was allowed to continue. - HC
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