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...
Rebuttable presumption of cheque issuance under negotiable instruments law was applied to infer existence of a legally recoverable debt after the cheque was presented twice and dishonoured for want of funds; complainant's demand and silence to legal notice undermined accused's defence that goods were undelivered, which the additional evidence did not establish, so conviction and sentence were sustained. Appellate discretion to admit additional evidence and to decide conviction under criminal procedure was not faulted. However, the High Court set aside the Rs.5,000 state cost imposed because the dispute was between private parties; revision allowed in part.
Rebuttable presumption of cheque issuance under negotiable instruments law was applied to infer existence of a legally recoverable debt after the cheque was presented twice and dishonoured for want of funds; complainant's demand and silence to legal notice undermined accused's defence that goods were undelivered, which the additional evidence did not establish, so conviction and sentence were sustained. Appellate discretion to admit additional evidence and to decide conviction under criminal procedure was not faulted. However, the High Court set aside the Rs.5,000 state cost imposed because the dispute was between private parties; revision allowed in part.
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