Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Under the GST appellate scheme, the High Court held that the statute is a self-contained code and the appellate authority can condone delay only up to one additional month beyond the prescribed three-month period. Because the outer limit is fixed by the GST Act, Section 5 of the Limitation Act is impliedly excluded and cannot be used to enlarge time further. An appeal filed beyond that maximum condonable period is outside jurisdiction, so the appellate order was left undisturbed and the writ petition was dismissed.
Under the GST appellate scheme, the High Court held that the statute is a self-contained code and the appellate authority can condone delay only up to one additional month beyond the prescribed three-month period. Because the outer limit is fixed by the GST Act, Section 5 of the Limitation Act is impliedly excluded and cannot be used to enlarge time further. An appeal filed beyond that maximum condonable period is outside jurisdiction, so the appellate order was left undisturbed and the writ petition was dismissed.
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