Petitions dismissed challenging restriction on filing to Interim Board for Settlement after abolition of ITSC by Finance Act 2021 The SC dismissed the Special Leave Petitions challenging the restriction on filing before the Interim Board for Settlement instituted after the ITSC was ...
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Petitions dismissed challenging restriction on filing to Interim Board for Settlement after abolition of ITSC by Finance Act 2021
The SC dismissed the Special Leave Petitions challenging the restriction on filing before the Interim Board for Settlement instituted after the ITSC was abolished by the Finance Act, 2021. The Court upheld the limitation that only applications pending as of 01.02.2023 and those assessed as eligible on 31.01.2021 could be entertained, rejecting petitioners' contention that their statutory remedy was retrospectively taken away. The petitions were dismissed following existing precedent.
Supreme Court of India matter invoking SLP jurisdiction disposed by reference to an earlier decision. The Court ordered that "Delay condone." By applying the rationale in the order dated 09.07.2024 in Union of India and Ors. v. Velammal Chennai Educational Trust, SLP (C) Dy. No. 21948/2024, the Court held that "these Special Leave Petitions also stand dismissed." All pending applications were addressed by direction that "Pending application(s), if any, shall stand disposed of." The decision implements the precedent reasoning from the cited SLP order and disposes of the petitions on the same grounds without further adjudication on merits.
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