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...
Restoration proceedings are confined to examining whether a genuine cause existed for a party's non-appearance when an appeal was dismissed in default. Once the dismissal is recalled, the appeal returns to the stage at which it was dismissed and must be heard afresh. The discussion states that restoration gives the absent party an opportunity to address admission and maintainability, without deciding whether the statutory remedy lies by appeal or revision. Questions concerning the treatment of foreign currency and the proper remedy must be determined in the restored proceeding after hearing both sides, through a speaking order. Deciding maintainability during restoration would improperly review and replace the earlier dismissal order.
Restoration proceedings are confined to examining whether a genuine cause existed for a party's non-appearance when an appeal was dismissed in default. Once the dismissal is recalled, the appeal returns to the stage at which it was dismissed and must be heard afresh. The discussion states that restoration gives the absent party an opportunity to address admission and maintainability, without deciding whether the statutory remedy lies by appeal or revision. Questions concerning the treatment of foreign currency and the proper remedy must be determined in the restored proceeding after hearing both sides, through a speaking order. Deciding maintainability during restoration would improperly review and replace the earlier dismissal order.
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