Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation.
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation.
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