Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Condonation of delay in filing an appeal to the ITAT was allowed by the High Court on the ground that a 202 day delay arose from COVID 19 disruption and consequent commercial paralysis, which prevented timely prosecution; this finding led the court to restore the appellant's right to have the ITAT decide the appeal on merits. The court noted the appellant's contention that the appellate order below was passed without oral hearing and, to balance fairness, granted restoration subject to a monetary condition; consequence: the delay was condoned but the appellant must pay Rs.15,000 to the State Legal Services Authority within 15 days as a cost.
Condonation of delay in filing an appeal to the ITAT was allowed by the High Court on the ground that a 202 day delay arose from COVID 19 disruption and consequent commercial paralysis, which prevented timely prosecution; this finding led the court to restore the appellant's right to have the ITAT decide the appeal on merits. The court noted the appellant's contention that the appellate order below was passed without oral hearing and, to balance fairness, granted restoration subject to a monetary condition; consequence: the delay was condoned but the appellant must pay Rs.15,000 to the State Legal Services Authority within 15 days as a cost.
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