Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
SC dismissed the appeal due to non-compliance with statutory time limitations under Section 61 of IBC. The appellant failed to file certified copies and demonstrate sufficient cause for delay within the prescribed 30-day period extendable by 15 days. The court strictly interpreted procedural rules, emphasizing that legislative intent mandates adherence to limitation periods. The appellate tribunal's rejection of condonation applications was justified, as no compelling reasons were presented to explain the delay in filing the appeal. Consequently, the appeal was dismissed, reinforcing the statutory requirement for timely legal proceedings.
SC dismissed the appeal due to non-compliance with statutory time limitations under Section 61 of IBC. The appellant failed to file certified copies and demonstrate sufficient cause for delay within the prescribed 30-day period extendable by 15 days. The court strictly interpreted procedural rules, emphasizing that legislative intent mandates adherence to limitation periods. The appellate tribunal's rejection of condonation applications was justified, as no compelling reasons were presented to explain the delay in filing the appeal. Consequently, the appeal was dismissed, reinforcing the statutory requirement for timely legal proceedings.
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