Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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The judgment addresses the jurisdiction and competence of the Appellate Authority u/s 107(4) of the Act of 2017 to condone delays in filing appeals against decisions or orders passed by an adjudicating authority beyond the prescribed time limit. The Court relied on the Supreme Court's decision in Bengal Chemists and Druggists Association v. Kalyan Chowdhury, which interpreted a similar provision in the Companies Act, 2013. It held that the Appellate Authority cannot entertain an appeal u/s 107 if it is filed beyond four months from the date of communication of the decision or order. While the High Court has extraordinary jurisdiction to condone delays in exceptional circumstances to prevent gross injustice, the reasons provided by the petitioner were found insufficient to warrant such exercise. Consequently, the writ petitions were dismissed as lacking merit.
The judgment addresses the jurisdiction and competence of the Appellate Authority u/s 107(4) of the Act of 2017 to condone delays in filing appeals against decisions or orders passed by an adjudicating authority beyond the prescribed time limit. The Court relied on the Supreme Court's decision in Bengal Chemists and Druggists Association v. Kalyan Chowdhury, which interpreted a similar provision in the Companies Act, 2013. It held that the Appellate Authority cannot entertain an appeal u/s 107 if it is filed beyond four months from the date of communication of the decision or order. While the High Court has extraordinary jurisdiction to condone delays in exceptional circumstances to prevent gross injustice, the reasons provided by the petitioner were found insufficient to warrant such exercise. Consequently, the writ petitions were dismissed as lacking merit.
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