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Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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