Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
HC held that the Appellate Authority had not independently examined whether sufficient cause existed for the delay and had wrongly rejected the GST appeal by relying on an earlier decision without testing its relevance to the facts. It reiterated that, although the appellate forum cannot condone delay beyond the statutory limit, the statutory right of appeal is valuable and, where sufficient cause is shown, the HC may exercise writ jurisdiction to condone the delay in the interests of justice and direct disposal on merits. The rejection was set aside, the delay was condoned subject to costs, and the appeal was remitted for decision in accordance with law.
HC held that the Appellate Authority had not independently examined whether sufficient cause existed for the delay and had wrongly rejected the GST appeal by relying on an earlier decision without testing its relevance to the facts. It reiterated that, although the appellate forum cannot condone delay beyond the statutory limit, the statutory right of appeal is valuable and, where sufficient cause is shown, the HC may exercise writ jurisdiction to condone the delay in the interests of justice and direct disposal on merits. The rejection was set aside, the delay was condoned subject to costs, and the appeal was remitted for decision in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
