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...
Where the documentary evidence attributes the cheque liability to a partnership firm, the statutory scheme requires the firm to be impleaded and served with notice before criminal proceedings against individual partners can proceed; failure to implead the firm and to satisfy those requisites renders prosecution defective and individual conviction unsustainable. The evidential presumption of negotiable-instrument liability is rebuttable; admissions showing firm-related transactions shift the burden back to the complainant to prove a personal, legally enforceable debt, and absence of such proof defeats the prosecution's case.
Where the documentary evidence attributes the cheque liability to a partnership firm, the statutory scheme requires the firm to be impleaded and served with notice before criminal proceedings against individual partners can proceed; failure to implead the firm and to satisfy those requisites renders prosecution defective and individual conviction unsustainable. The evidential presumption of negotiable-instrument liability is rebuttable; admissions showing firm-related transactions shift the burden back to the complainant to prove a personal, legally enforceable debt, and absence of such proof defeats the prosecution's case.
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