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...
Whether the High Court could quash cheque-dishonour proceedings under Section 482 CrPC by treating the later complaint as barred due to an earlier complaint on the same underlying liability was held to involve disputed, mixed questions of fact (including whether cheques were substitute, supplementary, or simultaneously enforceable) requiring trial evidence; hence, such issues could not be decided at the threshold, and quashing amounted to an impermissible "mini trial." The complaint disclosed the prima facie ingredients of Section 138 NI Act, and the statutory presumption under Section 139 had to be given due weight, leaving defences to be tested at trial; accordingly, the quashing order was set aside and the complaint restored, while refusal to quash other complaints was affirmed. - SC
Whether the High Court could quash cheque-dishonour proceedings under Section 482 CrPC by treating the later complaint as barred due to an earlier complaint on the same underlying liability was held to involve disputed, mixed questions of fact (including whether cheques were substitute, supplementary, or simultaneously enforceable) requiring trial evidence; hence, such issues could not be decided at the threshold, and quashing amounted to an impermissible "mini trial." The complaint disclosed the prima facie ingredients of Section 138 NI Act, and the statutory presumption under Section 139 had to be given due weight, leaving defences to be tested at trial; accordingly, the quashing order was set aside and the complaint restored, while refusal to quash other complaints was affirmed. - SC
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