Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Territorial jurisdiction defects under the Negotiable Instruments framework are curable and do not vitiate prosecution where a magistrate has taken cognizance in good faith; such irregularity falls within curable procedural defects and requires demonstration of failure of justice before quashing. Where an accused is the drawer and signatory of a dishonoured cheque, criminal liability is direct and personal regardless of non-impleadment of a partnership; internal firm arrangements do not negate statutory responsibility. A demand notice sent to the loan-document address attracts presumptions of service and a cheque issued as security, if presented for an enforceable liability and dishonoured, engages the dishonour provision at prima facie stage.
Territorial jurisdiction defects under the Negotiable Instruments framework are curable and do not vitiate prosecution where a magistrate has taken cognizance in good faith; such irregularity falls within curable procedural defects and requires demonstration of failure of justice before quashing. Where an accused is the drawer and signatory of a dishonoured cheque, criminal liability is direct and personal regardless of non-impleadment of a partnership; internal firm arrangements do not negate statutory responsibility. A demand notice sent to the loan-document address attracts presumptions of service and a cheque issued as security, if presented for an enforceable liability and dishonoured, engages the dishonour provision at prima facie stage.
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