Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an appeal within the statutory period or seek condonation of delay rendered the writ petition vulnerable to dismissal. Citing the decision of the Hon'ble Supreme Court in a similar case, the High Court emphasized that the remedy of appeal is a creature of statute. The court highlighted the importance of adhering to statutory timelines for filing appeals and condoning delays only with valid reasons. Consequently, the High Court dismissed the petition.
Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an appeal within the statutory period or seek condonation of delay rendered the writ petition vulnerable to dismissal. Citing the decision of the Hon'ble Supreme Court in a similar case, the High Court emphasized that the remedy of appeal is a creature of statute. The court highlighted the importance of adhering to statutory timelines for filing appeals and condoning delays only with valid reasons. Consequently, the High Court dismissed the petition.
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