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...
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The High Court set aside the order of the appellate authority rejecting the appeal on the ground of delay beyond the prescribed period. Despite the petitioner's representative's medical condition and reasons preventing timely filing, the appellate authority dismissed the appeal citing no scope for admission beyond four months from the order date. However, the court held this contrary to its earlier directive applying Section 5 of the Limitation Act, 1963, allowing condonation of delay beyond one month from the prescribed period. Considering the petitioner's bona fides, the substantial recovery already made, and the established principle of not gaining by filing a belated appeal, the court found the rejection unsustainable and disposed of the petition.
The High Court set aside the order of the appellate authority rejecting the appeal on the ground of delay beyond the prescribed period. Despite the petitioner's representative's medical condition and reasons preventing timely filing, the appellate authority dismissed the appeal citing no scope for admission beyond four months from the order date. However, the court held this contrary to its earlier directive applying Section 5 of the Limitation Act, 1963, allowing condonation of delay beyond one month from the prescribed period. Considering the petitioner's bona fides, the substantial recovery already made, and the established principle of not gaining by filing a belated appeal, the court found the rejection unsustainable and disposed of the petition.
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