Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
A joint complaint under s.138 NI Act covering dishonour of two cheques issued in favour of two different payees was held not maintainable to the extent it clubbed distinct offences and complainants, as neither the NI Act nor CrPC permits joinder of separate s.138 causes by multiple payees in one complaint; proceedings relating to the cheque issued to the second payee were quashed with liberty to file a separate complaint. Invocation of an arbitration clause was held not to bar prosecution since civil/arbitral and criminal remedies can proceed simultaneously, hence quashing was refused on that ground. The plea of premature filing was rejected because the complaint was filed beyond 15 days from first receipt of demand notice, so proceedings for the cheque issued to the first payee were allowed to continue - HC
A joint complaint under s.138 NI Act covering dishonour of two cheques issued in favour of two different payees was held not maintainable to the extent it clubbed distinct offences and complainants, as neither the NI Act nor CrPC permits joinder of separate s.138 causes by multiple payees in one complaint; proceedings relating to the cheque issued to the second payee were quashed with liberty to file a separate complaint. Invocation of an arbitration clause was held not to bar prosecution since civil/arbitral and criminal remedies can proceed simultaneously, hence quashing was refused on that ground. The plea of premature filing was rejected because the complaint was filed beyond 15 days from first receipt of demand notice, so proceedings for the cheque issued to the first payee were allowed to continue - HC
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