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Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
HC held that online filing of appeal within prescribed time is valid, even without immediate physical submission of certified order copy. The court followed precedent from Delhi HC in Chegg India Private Limited, determining procedural requirements for electronic filing are not mandatory. The electronic submission constitutes complete filing, and technical non-compliance should not invalidate the appeal. The impugned order by Additional Commissioner was set aside, with the petitioner's appeal being allowed on merits, emphasizing the courts' progressive approach towards technological advancements in judicial processes.
HC held that online filing of appeal within prescribed time is valid, even without immediate physical submission of certified order copy. The court followed precedent from Delhi HC in Chegg India Private Limited, determining procedural requirements for electronic filing are not mandatory. The electronic submission constitutes complete filing, and technical non-compliance should not invalidate the appeal. The impugned order by Additional Commissioner was set aside, with the petitioner's appeal being allowed on merits, emphasizing the courts' progressive approach towards technological advancements in judicial processes.
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