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
    Gold Seizure Quashed: No Reasonable Belief Under s.110(1), s.123 Inapplicable, Confiscation and Penalties Under s.111, s.112 Set Aside
    Movables in Leased Premises Held Part of Liquidation Estate Under S.36 IBC; Appeal Dismissed for Inaction
    Appeal Succeeds: No Liability for Suspended Directors as Loss-Making Share Deals Not Fraudulent under IBC s.66(2)
    Show cause notices under TVAT s.77 quashed for unreasonable delay, mala fides and violation of constitutional protections
    SEBI tightens investment adviser norms under 2025 amendment; stricter qualifications, NISM renewals, client thresholds, revised Form A
    New rules expand who qualifies as research analyst and tighten NISM certification, renewal and application requirements
    CBIC extends CAVR Order on J3 grade stainless steel under HS 7219, 7220 using Customs Act section 14(1)
    SEBI clarifies Regulation 9C: ring-fenced SBUs, disclosures and compliance norms for debenture trustees' non-SEBI financial activities
    Clarified use of Recovery Expense Fund under Chapter IV for debenture trustees' enforcement, legal costs, without prior approvals
    New timelines set for issuers to share security, guarantor and asset reports with debenture trustees for continuous diligence
    Company Name Restoration Ordered to Enable Execution of Sale Deeds for Allottees, Despite Single Director and Pending Case
    Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026
    GST registration cancellation without reasons violates natural justice; mechanical orders set aside, registration restored under Section 29 CGST Act
    Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashed
    Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial years
    Writ Petition Rejected: GST S.73 Order Challenge Barred for Bypassing S.107 Appeal and Limitation under Arts.226/227
    Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on merits
    Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld
    Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142
    Show cause notice and attachment under s.24 Benami Act upheld; 'reason to believe' standard clarified, writ dismissed
❯❯
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

After issuance of process in a complaint under s. 138 NI Act,...

Cheque bounce complaint after summons: magistrate can't discharge by revisiting maintainability; discharge order set aside, trial restored.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws January 1, 2026 Case Laws HC
After issuance of process in a complaint under s. 138 NI Act, the Magistrate has no jurisdiction to discharge the accused by reconsidering maintainability, since the stage of dismissal under s. 203 CrPC stands concluded and the case must proceed under the Chapter XX CrPC procedure to its logical end; accordingly, the discharge order was set aside and the proceeding restored. The question whether the complaint is maintainable, including any objection about non-impleadment of the company, was left open to be decided by the trial court at final hearing. - HC

Topics

Acts Income Tax