Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Directors cannot singly obtain quashment of criminal proceedings originating from the company for offences under the Negotiable Instruments Act where the company is the primary offender; vicarious liability attaches to persons who at the time of the offence were in charge of and responsible for the conduct of the company's business, and absence of company impleadment renders director-only petitions for quashment not maintainable. The legal effect is that challenges to issuance of process in company-originated cheque dishonour complaints cannot be sustained solely by directors without the company, and trial proceedings should proceed expeditiously.
Directors cannot singly obtain quashment of criminal proceedings originating from the company for offences under the Negotiable Instruments Act where the company is the primary offender; vicarious liability attaches to persons who at the time of the offence were in charge of and responsible for the conduct of the company's business, and absence of company impleadment renders director-only petitions for quashment not maintainable. The legal effect is that challenges to issuance of process in company-originated cheque dishonour complaints cannot be sustained solely by directors without the company, and trial proceedings should proceed expeditiously.
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