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🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Presentation and scrutiny of memorandum of appeal require registrar endorsement, defect rectification and final review by Presiding Officer.</h1> The Registrar must endorse the date of presentation and sign it; after scrutiny an appeal found in order is registered and numbered. For formal defects the Registrar may permit immediate rectification and for other defects may grant time or communicate defects where the appeal was posted. If defects are not rectified within the time allowed, the Registrar may decline registration with reasons in writing and communicate the order, and an appeal from that order lies to the Presiding Officer or authorized Member whose decision is final.

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