Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
A review order restoring pending appeals was treated as a consequence of the liberty expressly reserved in the earlier appellate order and of the Supreme Court's recall of the binding precedent. The HC held that, where the Tribunal allowed review and restored the appeals in terms of that liberty, the appellants could not challenge the restoration by disputing review power or limitation. It further held that an order granting review and reviving the main appeal is interlocutory and not independently appealable, because the CPC applies to the Tribunal and the bar in Order 47 Rule 7 CPC operates against an appeal from such a review order. The appeals were dismissed as not maintainable.
A review order restoring pending appeals was treated as a consequence of the liberty expressly reserved in the earlier appellate order and of the Supreme Court's recall of the binding precedent. The HC held that, where the Tribunal allowed review and restored the appeals in terms of that liberty, the appellants could not challenge the restoration by disputing review power or limitation. It further held that an order granting review and reviving the main appeal is interlocutory and not independently appealable, because the CPC applies to the Tribunal and the bar in Order 47 Rule 7 CPC operates against an appeal from such a review order. The appeals were dismissed as not maintainable.
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