Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of the GST Act. It held that the exclusion of Section 5 of the Limitation Act applies to appeals under the GST Act, as confirmed by previous rulings and the specific language of Section 107. - Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. - Writ petition dismissed.
Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed beyond the prescribed limitation period under Section 107 of the GST Act. It held that the exclusion of Section 5 of the Limitation Act applies to appeals under the GST Act, as confirmed by previous rulings and the specific language of Section 107. - Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. - Writ petition dismissed.
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