Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenuating circumstances was legally unsound and reflected a lack of judicial empathy. Moreover, the petitioner's statutory right to a higher appeal was obstructed due to the non-formation of the GST Appellate Tribunal. In light of the procedural irregularities, arbitrary actions, and misapplication of statutory provisions, the High Court found the petitioner's case meritorious and allowed the writ petition.
The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenuating circumstances was legally unsound and reflected a lack of judicial empathy. Moreover, the petitioner's statutory right to a higher appeal was obstructed due to the non-formation of the GST Appellate Tribunal. In light of the procedural irregularities, arbitrary actions, and misapplication of statutory provisions, the High Court found the petitioner's case meritorious and allowed the writ petition.
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