Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Insolvency and BankruptcyNovember 9, 2022Case LawsAT
Seeking recall of order - It must be borne in mind that, if the Restoration Application preferred by the Party / Person is dismissed, at the threshold, then, there is a possibility, that even the meritorious case / matter may be thrown out, at the nascent stage. However, if the Restoration Application is Allowed by the Adjudicating Authority / Tribunal by resorting a liberal approach, then, there is every likelihood that the Main Matter shall be taken up for Hearing and the Case / Cause is decided on Merits, of course, after providing an adequate Opportunity of Hearing and also by observing the Principles of Natural Justice. - AT
Seeking recall of order - It must be borne in mind that, if the Restoration Application preferred by the Party / Person is dismissed, at the threshold, then, there is a possibility, that even the meritorious case / matter may be thrown out, at the nascent stage. However, if the Restoration Application is Allowed by the Adjudicating Authority / Tribunal by resorting a liberal approach, then, there is every likelihood that the Main Matter shall be taken up for Hearing and the Case / Cause is decided on Merits, of course, after providing an adequate Opportunity of Hearing and also by observing the Principles of Natural Justice. - AT
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