Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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
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
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