https://www.taxtmi.com/caselaws?id=766248 In a Section 138 NI Act prosecution, the statutory presumption under Sections 118(a) and 139 was held rebuttable on a preponderance of probabilities, and the accused succeeded in showing a probable defence through deficiencies in proof of supply, delivery, invoices, and legally enforceable liability; the acquittal was therefore sustained. A belated request to examine the Sales Tax Officer under Section 311 CrPC was also declined because it came after long pendency and multiple opportunities, with no adequate explanation for reopening evidence; the refusal to allow further examination was affirmed. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766248 In a Section 138 NI Act prosecution, the statutory presumption under Sections 118(a) and 139 was held rebuttable on a preponderance of probabilities, and the accused succeeded in showing a probable defence through deficiencies in proof of supply, delivery, invoices, and legally enforceable liability; the acquittal was therefore sustained. A belated request to examine the Sales Tax Officer under Section 311 CrPC was also declined because it came after long pendency and multiple opportunities, with no adequate explanation for reopening evidence; the refusal to allow further examination was affirmed. Case-Laws Indian Laws Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766248