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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC dismissed the petition challenging the order refusing to entertain an appeal, holding the appeal was instituted beyond the maximum condonable period and no non-communication of the Order-in-Original was established. The court found the reasons for delay insufficient and concluded the appeal exceeded the statutory extended limitation period, precluding further condonation. Exercising jurisdiction under Article 226 could not subvert the legislative scheme embodied in the statutory limitation framework (including the prescribed condonable period), and the petitioner's arguable merits could not cure the jurisdictional bar. Consequently, the petition was dismissed and the impugned order declining to admit the appeal was upheld.
The HC dismissed the petition challenging the order refusing to entertain an appeal, holding the appeal was instituted beyond the maximum condonable period and no non-communication of the Order-in-Original was established. The court found the reasons for delay insufficient and concluded the appeal exceeded the statutory extended limitation period, precluding further condonation. Exercising jurisdiction under Article 226 could not subvert the legislative scheme embodied in the statutory limitation framework (including the prescribed condonable period), and the petitioner's arguable merits could not cure the jurisdictional bar. Consequently, the petition was dismissed and the impugned order declining to admit the appeal was upheld.
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