Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Admission of a cheque signature activates the presumptions of consideration and legally enforceable debt or liability under Sections 118(a) and 139 of the Negotiable Instruments Act. The drawer then bears an evidentiary burden to raise a probable, evidence-based defence on the preponderance of probabilities; bare denials, unsupported claims of misuse, or a blank-cheque plea ordinarily do not rebut the presumptions. Financial capacity of the complainant becomes material only after a credible and specific challenge. These presumptions do not remove the requirement to establish the procedural ingredients of Section 138, including dishonour, timely demand notice, non-payment, and timely complaint.
Admission of a cheque signature activates the presumptions of consideration and legally enforceable debt or liability under Sections 118(a) and 139 of the Negotiable Instruments Act. The drawer then bears an evidentiary burden to raise a probable, evidence-based defence on the preponderance of probabilities; bare denials, unsupported claims of misuse, or a blank-cheque plea ordinarily do not rebut the presumptions. Financial capacity of the complainant becomes material only after a credible and specific challenge. These presumptions do not remove the requirement to establish the procedural ingredients of Section 138, including dishonour, timely demand notice, non-payment, and timely complaint.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
