Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority, they insisted no such concession was made. Instead of filing an application with the Regulatory Authority to correct the erroneous recording of the concession, Respondents filed an appeal before the Appellate Tribunal. The Appellate Tribunal entertained the appeal without any pleading from Respondents regarding the erroneous recording of the concession. It erroneously concluded that no concession was made based on absence of certain points in the Regulatory Authority's order. The High Court held that the Appellate Tribunal committed a jurisdictional error by entertaining the appeal without Respondents first seeking clarification from the Regulatory Authority regarding the concession. It also erred by entertaining an oral plea about non-concession without any pleading in the appeal memo. The Appellate Tribunal's order was set aside as indefensible.
Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority, they insisted no such concession was made. Instead of filing an application with the Regulatory Authority to correct the erroneous recording of the concession, Respondents filed an appeal before the Appellate Tribunal. The Appellate Tribunal entertained the appeal without any pleading from Respondents regarding the erroneous recording of the concession. It erroneously concluded that no concession was made based on absence of certain points in the Regulatory Authority's order. The High Court held that the Appellate Tribunal committed a jurisdictional error by entertaining the appeal without Respondents first seeking clarification from the Regulatory Authority regarding the concession. It also erred by entertaining an oral plea about non-concession without any pleading in the appeal memo. The Appellate Tribunal's order was set aside as indefensible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
