Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Delay in filing a statutory GST appeal against cancellation of registration was condoned under writ jurisdiction where the online portal did not permit filing after limitation expired and the delay was not shown to be deliberate. The Court held that although the Appellate Authority remains bound by Section 107 limitation, denial of a hearing on merits in these circumstances would cause grave prejudice and effectively deny the statutory remedy. Relying on prior Division Bench decisions, the Court treated the delay as arising from reasons beyond the petitioner's control and directed the Appellate Authority to entertain the appeal and decide it on merits.
Delay in filing a statutory GST appeal against cancellation of registration was condoned under writ jurisdiction where the online portal did not permit filing after limitation expired and the delay was not shown to be deliberate. The Court held that although the Appellate Authority remains bound by Section 107 limitation, denial of a hearing on merits in these circumstances would cause grave prejudice and effectively deny the statutory remedy. Relying on prior Division Bench decisions, the Court treated the delay as arising from reasons beyond the petitioner's control and directed the Appellate Authority to entertain the appeal and decide it on merits.
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