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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
This article examines challenge to quashing of a complaint under...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attract mandatory inquiry.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
This article examines challenge to quashing of a complaint under drug laws, focusing on limitation, procedural inquiry under Section 202 vis-a -vis Section 200 proviso for complaints by public servants, cognizance by an authorised inspector, and vicarious liability of company officers. It concludes the limitation period began when the offender's identity was established by the inspector, so the complaint was timely; a magistrate need not mandatorily postpone process under Section 202 where an authorised public servant lodged the complaint; and factual questions whether directors were 'in charge' for vicarious liability are not amenable to determination at the quashing stage and must await trial.
This article examines challenge to quashing of a complaint under drug laws, focusing on limitation, procedural inquiry under Section 202 vis-a -vis Section 200 proviso for complaints by public servants, cognizance by an authorised inspector, and vicarious liability of company officers. It concludes the limitation period began when the offender's identity was established by the inspector, so the complaint was timely; a magistrate need not mandatorily postpone process under Section 202 where an authorised public servant lodged the complaint; and factual questions whether directors were 'in charge' for vicarious liability are not amenable to determination at the quashing stage and must await trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
