Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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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