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...
Initiation of contempt proceedings by issuance of a show cause notice does not ordinarily create an appealable right because it does not adjudicate substantial rights; accordingly the appellate forum declined to entertain the appeal against the notice but granted liberty to the respondent to file a reply to the notice before the tribunal. An interim disclosure direction concerning transactions was treated as superseded and its subject matter subsumed in a pending substantive appeal, so the separate appeal on that disclosure was dismissed as unnecessary and related pending applications were disposed of.
Initiation of contempt proceedings by issuance of a show cause notice does not ordinarily create an appealable right because it does not adjudicate substantial rights; accordingly the appellate forum declined to entertain the appeal against the notice but granted liberty to the respondent to file a reply to the notice before the tribunal. An interim disclosure direction concerning transactions was treated as superseded and its subject matter subsumed in a pending substantive appeal, so the separate appeal on that disclosure was dismissed as unnecessary and related pending applications were disposed of.
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