Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Finality of higher-court orders prevents a lower court from revisiting or altering the operative effect of an earlier superior-court relief so as to prejudice beneficiaries; the appellants' promotions implemented pursuant to the earlier order were protected and the appeal was allowed limitedly to safeguard their career progression. Persons not impleaded in earlier proceedings but asserting prejudice from those decisions are not without remedy: the Court reaffirmed precedents permitting limited review or fresh proceedings before competent tribunals and granted intervenors liberty to pursue appropriate fora to seek individual relief; connected applications were disposed accordingly.
Finality of higher-court orders prevents a lower court from revisiting or altering the operative effect of an earlier superior-court relief so as to prejudice beneficiaries; the appellants' promotions implemented pursuant to the earlier order were protected and the appeal was allowed limitedly to safeguard their career progression. Persons not impleaded in earlier proceedings but asserting prejudice from those decisions are not without remedy: the Court reaffirmed precedents permitting limited review or fresh proceedings before competent tribunals and granted intervenors liberty to pursue appropriate fora to seek individual relief; connected applications were disposed accordingly.
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