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 court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u/ss 73 or 74 of the GST Act passed before 31.03.2023 to be filed by 31.01.2024 without being time-barred. However, the impugned order in the present case was passed on 20.07.2023, after the cut-off date mentioned in the notification. The court held that the notification did not aid the petitioner. Relying on the case of M/s Yadav Steels, the court observed that delay in filing an appeal cannot be condoned beyond the prescribed period of limitation under the Act. Consequently, the court found no merit in the writ petition and dismissed it.
The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u/ss 73 or 74 of the GST Act passed before 31.03.2023 to be filed by 31.01.2024 without being time-barred. However, the impugned order in the present case was passed on 20.07.2023, after the cut-off date mentioned in the notification. The court held that the notification did not aid the petitioner. Relying on the case of M/s Yadav Steels, the court observed that delay in filing an appeal cannot be condoned beyond the prescribed period of limitation under the Act. Consequently, the court found no merit in the writ petition and dismissed it.
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