Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
For e-filed appeals under Section 61 of the IBC, limitation is computed from the date of e-filing, in line with the NCLAT's 24.12.2022 directions issued under the NCLAT Rules, 2016. The Tribunal rejected reliance on Delhi High Court e-filing rules because no material showed they applied to NCLAT. It applied the Supreme Court's view that a statutory day runs for 24 hours from midnight, so filing after office hours does not shift the filing date to the next working day. An appeal e-filed at 9.00 p.m. on the 45th day was therefore within the condonable period, and the 15-day delay was condoned.
For e-filed appeals under Section 61 of the IBC, limitation is computed from the date of e-filing, in line with the NCLAT's 24.12.2022 directions issued under the NCLAT Rules, 2016. The Tribunal rejected reliance on Delhi High Court e-filing rules because no material showed they applied to NCLAT. It applied the Supreme Court's view that a statutory day runs for 24 hours from midnight, so filing after office hours does not shift the filing date to the next working day. An appeal e-filed at 9.00 p.m. on the 45th day was therefore within the condonable period, and the 15-day delay was condoned.
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