Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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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