Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The High Court addressed the issue of time limitation in filing an appeal, specifically focusing on the condonation of delay. The appeal was filed beyond the prescribed time limit, and the key ground for rejecting it was the date of physical re-filing. The Court noted that the appeal was initially filed online on a specific date, and the subsequent physical filing occurred later. A rule change regarding the date of appeal filing was discussed, emphasizing the importance of the acknowledgment date. The Court concluded that the delay should be condoned as per the amended rule, directing a fresh consideration of the matter. The petition was disposed of accordingly.
The High Court addressed the issue of time limitation in filing an appeal, specifically focusing on the condonation of delay. The appeal was filed beyond the prescribed time limit, and the key ground for rejecting it was the date of physical re-filing. The Court noted that the appeal was initially filed online on a specific date, and the subsequent physical filing occurred later. A rule change regarding the date of appeal filing was discussed, emphasizing the importance of the acknowledgment date. The Court concluded that the delay should be condoned as per the amended rule, directing a fresh consideration of the matter. The petition was disposed of accordingly.
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