Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Section 107 of the GST law allows an appeal within three months, with only one further month condonable on sufficient cause; once that outer limit expires, neither the Appellate Authority nor the HC can extend time. Applying Supreme Court guidance, the Court held that writ jurisdiction cannot be used to override the statutory limitation scheme, and explanations such as accountant negligence did not justify condonation beyond the cap. Having already pursued the statutory appeal, the petitioner was also not permitted to reopen the show-cause notice or cancellation order in writ proceedings, especially where no appearance was made before the appellate authority despite opportunity. The writ petition was dismissed.
Section 107 of the GST law allows an appeal within three months, with only one further month condonable on sufficient cause; once that outer limit expires, neither the Appellate Authority nor the HC can extend time. Applying Supreme Court guidance, the Court held that writ jurisdiction cannot be used to override the statutory limitation scheme, and explanations such as accountant negligence did not justify condonation beyond the cap. Having already pursued the statutory appeal, the petitioner was also not permitted to reopen the show-cause notice or cancellation order in writ proceedings, especially where no appearance was made before the appellate authority despite opportunity. The writ petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
