Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
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...
Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a statute provides a specific period within which an appeal must be filed, neither the Appellate Authority nor the High Court has the power to condone delays beyond that period. - It noted that the Notification No. 53 of 2023 extended the time for filing appeals under certain conditions, including the payment of specified amounts. - The Court directed the petitioner to file an appeal satisfying the conditions outlined in the notification before the stipulated time. It clarified that if the appeal met the conditions, it would be taken up and considered on its merits.
Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a statute provides a specific period within which an appeal must be filed, neither the Appellate Authority nor the High Court has the power to condone delays beyond that period. - It noted that the Notification No. 53 of 2023 extended the time for filing appeals under certain conditions, including the payment of specified amounts. - The Court directed the petitioner to file an appeal satisfying the conditions outlined in the notification before the stipulated time. It clarified that if the appeal met the conditions, it would be taken up and considered on its merits.
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