Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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
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