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...
HC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court emphasized that limitation provisions warrant liberal interpretation where genuine hardships exist. Despite petitioner's unawareness of the earlier appeal's rejection leading to a missed deadline under Notification No. 53/2023, the delay was not deliberate. The appellate authority erred by rejecting the appeal without considering the condonation application. Given the procedural irregularities and arbitrary nature of the rejection, particularly after full payment of disputed tax, the court found merit in petitioner's case and set aside the impugned order.
HC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court emphasized that limitation provisions warrant liberal interpretation where genuine hardships exist. Despite petitioner's unawareness of the earlier appeal's rejection leading to a missed deadline under Notification No. 53/2023, the delay was not deliberate. The appellate authority erred by rejecting the appeal without considering the condonation application. Given the procedural irregularities and arbitrary nature of the rejection, particularly after full payment of disputed tax, the court found merit in petitioner's case and set aside the impugned order.
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