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...
High Court exercised inherent jurisdiction sparingly to refuse quashing of a complaint under the Negotiable Instruments Act, holding that appreciation of evidence is impermissible at the quashing stage and disputed facts requiring trial cannot be decided on a Section 482 petition; outcome: the summons and complaint stand. The court relied on the statutory presumption that admitted signatures on cheques indicate issuance to discharge a legally enforceable liability, treating security cheques as valid acknowledgements of liability that may be used to discharge debt; consequence: petition dismissed while preserving the accused's right to rebut the presumption at trial.
High Court exercised inherent jurisdiction sparingly to refuse quashing of a complaint under the Negotiable Instruments Act, holding that appreciation of evidence is impermissible at the quashing stage and disputed facts requiring trial cannot be decided on a Section 482 petition; outcome: the summons and complaint stand. The court relied on the statutory presumption that admitted signatures on cheques indicate issuance to discharge a legally enforceable liability, treating security cheques as valid acknowledgements of liability that may be used to discharge debt; consequence: petition dismissed while preserving the accused's right to rebut the presumption at trial.
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