Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
