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...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the ground of time limitation. However, the Court held that if an appeal is dismissed on the ground of delay as barred by limitation, it is not considered an appeal in the eyes of law, and there would be no merger of the original order into the order of the Appellate Authority. Therefore, the High Court can exercise its jurisdiction under Articles 226 and 227 of the Constitution. The mere dismissal of the appeal by the Appellate Authority on the ground of limitation does not preclude the High Court from exercising its jurisdiction. Consequently, the impugned order was set aside, and the matter was remanded for fresh consideration.
The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the ground of time limitation. However, the Court held that if an appeal is dismissed on the ground of delay as barred by limitation, it is not considered an appeal in the eyes of law, and there would be no merger of the original order into the order of the Appellate Authority. Therefore, the High Court can exercise its jurisdiction under Articles 226 and 227 of the Constitution. The mere dismissal of the appeal by the Appellate Authority on the ground of limitation does not preclude the High Court from exercising its jurisdiction. Consequently, the impugned order was set aside, and the matter was remanded for fresh consideration.
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