Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
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Section 61(2) of the Insolvency and Bankruptcy Code imposes a strict 30-day appeal period, with condonation limited to a further 15 days on sufficient cause; general limitation principles cannot expand this statutory cap. An appeal filed after the initial period without a delay-condonation application is treated as validly instituted only when that application is filed. Where a party participated in the proceedings, limitation runs from pronouncement of the order, while order uploading matters only if no pronouncement occurred on the hearing date. A later condonation application cannot cure filing after the maximum condonable period, resulting in dismissal as time-barred.
Section 61(2) of the Insolvency and Bankruptcy Code imposes a strict 30-day appeal period, with condonation limited to a further 15 days on sufficient cause; general limitation principles cannot expand this statutory cap. An appeal filed after the initial period without a delay-condonation application is treated as validly instituted only when that application is filed. Where a party participated in the proceedings, limitation runs from pronouncement of the order, while order uploading matters only if no pronouncement occurred on the hearing date. A later condonation application cannot cure filing after the maximum condonable period, resulting in dismissal as time-barred.
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