Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The High Court dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to condone the delay after the expiry of the statutory period for filing appeals under the relevant law. The Court observed that while it has wide jurisdiction under Article 226 of the Constitution, it cannot disregard the substantive provisions of the statute and pass orders contrary to the mechanism prescribed therein. Consequently, no interference was warranted in the impugned orders, and the petition was dismissed.
The High Court dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to condone the delay after the expiry of the statutory period for filing appeals under the relevant law. The Court observed that while it has wide jurisdiction under Article 226 of the Constitution, it cannot disregard the substantive provisions of the statute and pass orders contrary to the mechanism prescribed therein. Consequently, no interference was warranted in the impugned orders, and the petition was dismissed.
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