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1. Issuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative -...

2. Dishonour of Cheque - issuance of summons - vicarious liability of director of company - In the present case, the Ld.MM committed an error by summoning the petitioner,...

3. Service of the notice / summons to the company - High Court held that, Company as a juridical person cannot be physical apprehended. - The natural consequence would be...

4. Clandestine removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant...

5. Dishonor of Cheque - suspended director - Since the petitioner is not a juristic person, but is a natural person, and, though he is a suspended director, yet when he is...

6. Penalty invoking the provisions of section 271D - Managing Director of the assessee company had extended cash to the company - loan or deposits u/s 269SS - By invoking...

7. Dishonor of Cheque - Vicarious liability of Director - The primary liability in a cheque bounce case where cheque has been issued on behalf of the company is upon the...

8. Validity of summon issued - Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show...

9. The court interpreted Section 141 of the Negotiable Instruments Act, holding that managing directors and joint managing directors are responsible for the company's...

10. Dishonor of Cheque - person responsible for day to day affairs of the company - In the facts of the present case, the only averment in the complaint is that the...

11. The Supreme Court held that the dispensation regarding Prevention of Money Laundering, Attachment of Proceeds of Crime, and Inquiry/Investigation of offence of Money...

12. Validity of summons - Mere fact that the reply has been filed and the requisite documents as required in first summons have been furnished, does not absolve the...

13. Penalty u/s 271D - Default u/s 269SS - cash loan(s) availed form its Managing Director in current account - day-to-day emergency expenses - AO directed to examine that...

14. Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section...

15. Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for...