Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory, not a second appellate review of evidence, and interference requires perversity, patent illegality, or miscarriage of justice. Admission of a signed cheque, including where it is alleged to have been delivered blank, triggers presumptions of consideration and legally enforceable liability; inconsistent or unsupported explanations do not establish a probable defence. Unchallenged bank evidence may prove dishonour, while a signed acknowledgement proves actual service of the statutory demand notice without recourse to deemed service. Custodial sentence and compensation may be sustained where they reflect the deterrent purpose of the offence and compensate for loss of use of funds and prosecution expenses.
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory, not a second appellate review of evidence, and interference requires perversity, patent illegality, or miscarriage of justice. Admission of a signed cheque, including where it is alleged to have been delivered blank, triggers presumptions of consideration and legally enforceable liability; inconsistent or unsupported explanations do not establish a probable defence. Unchallenged bank evidence may prove dishonour, while a signed acknowledgement proves actual service of the statutory demand notice without recourse to deemed service. Custodial sentence and compensation may be sustained where they reflect the deterrent purpose of the offence and compensate for loss of use of funds and prosecution expenses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
