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...
The High Court considered the issue of condonation of delay in filing an appeal u/s 107 of the UPGST Act, 2017. The appeal was dismissed as time-barred, but the Court found the department's approach overly technical. The Court noted that filing within the extended time was crucial, with hard copies to follow. Citing precedent, the Court emphasized the need for the petitioner to justify the delay adequately. The Court quashed the order and directed the appellate authority to allow the petitioner another opportunity to submit medical documents before deciding on the delay application. The writ petition was disposed of accordingly.
The High Court considered the issue of condonation of delay in filing an appeal u/s 107 of the UPGST Act, 2017. The appeal was dismissed as time-barred, but the Court found the department's approach overly technical. The Court noted that filing within the extended time was crucial, with hard copies to follow. Citing precedent, the Court emphasized the need for the petitioner to justify the delay adequately. The Court quashed the order and directed the appellate authority to allow the petitioner another opportunity to submit medical documents before deciding on the delay application. The writ petition was disposed of accordingly.
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