Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Insolvency and BankruptcyMarch 19, 2024Case LawsAT
Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal considered the mandatory requirement of annexing certified copies with appeals, as stipulated in its rules, against the backdrop of Supreme Court decisions emphasizing procedural law as a means to aid justice rather than hinder it. The NCLAT granted exemptions for filing certified copies in ten appeals where such applications were made, recognizing the Tribunal's power to exempt compliance with procedural requirements for substantial justice. However, it dismissed three appeals where no exemption applications were filed, reinforcing the necessity of following prescribed procedural norms.
Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal considered the mandatory requirement of annexing certified copies with appeals, as stipulated in its rules, against the backdrop of Supreme Court decisions emphasizing procedural law as a means to aid justice rather than hinder it. The NCLAT granted exemptions for filing certified copies in ten appeals where such applications were made, recognizing the Tribunal's power to exempt compliance with procedural requirements for substantial justice. However, it dismissed three appeals where no exemption applications were filed, reinforcing the necessity of following prescribed procedural norms.
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