Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation periods without automatic relaxation. The Court found the appellant provided a plausible explanation for the delay, and noted the original dismissal was for non-prosecution rather than on merits. Applying a pragmatic approach to advance justice, the HC determined sufficient cause existed to condone the delay, reasoning that public interest would be severely affected if government appeals were lost due to procedural defaults. The appellant was granted leave to file the memorandum of appeal within the statutory period.
The HC condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation periods without automatic relaxation. The Court found the appellant provided a plausible explanation for the delay, and noted the original dismissal was for non-prosecution rather than on merits. Applying a pragmatic approach to advance justice, the HC determined sufficient cause existed to condone the delay, reasoning that public interest would be severely affected if government appeals were lost due to procedural defaults. The appellant was granted leave to file the memorandum of appeal within the statutory period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
