Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Service of an adjudication order on an authorised representative was treated as valid communication under the governing service provision, and the appeal period was counted from that date. Because the appeal to the Commissioner (Appeals) was filed after the statutory limit and beyond the condonable extension, the majority held it to be time-barred and not maintainable. The contrary view that the appeal should be examined on merits was rejected, and the dismissal for limitation was upheld.
Service of an adjudication order on an authorised representative was treated as valid communication under the governing service provision, and the appeal period was counted from that date. Because the appeal to the Commissioner (Appeals) was filed after the statutory limit and beyond the condonable extension, the majority held it to be time-barred and not maintainable. The contrary view that the appeal should be examined on merits was rejected, and the dismissal for limitation was upheld.
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