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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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The HC set aside the Appellate Authority's dismissal of the petitioner's appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a substantive right of appeal. The matter is remitted to the Appellate Authority under Section 107 with liberty for the petitioner to move for condonation of delay; the Appellate Authority shall adjudicate the condonation application on the material before it and, if satisfied, decide the appeal on merits. Petition disposed.
The HC set aside the Appellate Authority's dismissal of the petitioner's appeal for delay and alleged non-compliance with a statutory pre-deposit, holding that Section 107(6) of the 2017 Act (pre-deposit requirement) did not apply as it was not in force when the appeal was filed or decided; non-existent preconditions cannot be imported to defeat a substantive right of appeal. The matter is remitted to the Appellate Authority under Section 107 with liberty for the petitioner to move for condonation of delay; the Appellate Authority shall adjudicate the condonation application on the material before it and, if satisfied, decide the appeal on merits. Petition disposed.
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