Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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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