Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Rule 48(2) of the NCLT Rules governs restoration of a petition dismissed for non-appearance and requires an application within thirty days on showing sufficient cause. The NCLAT held that a restoration request filed about five months after dismissal for non-prosecution was time-barred and could not be saved by inherent powers under Rule 11 or the general power to extend time under Rule 15, because those powers cannot override an express procedural mandate. It also found no sufficient cause for condonation, noting repeated absence, prolonged non-prosecution and inadequate vigilance despite reliance on counsel's lapse. The rejection of restoration was upheld.
Rule 48(2) of the NCLT Rules governs restoration of a petition dismissed for non-appearance and requires an application within thirty days on showing sufficient cause. The NCLAT held that a restoration request filed about five months after dismissal for non-prosecution was time-barred and could not be saved by inherent powers under Rule 11 or the general power to extend time under Rule 15, because those powers cannot override an express procedural mandate. It also found no sufficient cause for condonation, noting repeated absence, prolonged non-prosecution and inadequate vigilance despite reliance on counsel's lapse. The rejection of restoration was upheld.
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