PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Limitation under the I&B Code is a strict statutory regime, and a party cannot extend the appellate period by first pursuing writ proceedings instead of the prescribed appeal. The Tribunal held that where the writ petitions were filed after expiry of the original limitation period and were later not entertained due to availability of an effective alternative remedy, the time spent there could not be excluded to revive an otherwise time-barred appeal. Applying the principle that a special statute prevails over the general law, it treated the request to condone delay as beyond jurisdiction and dismissed the appeals as barred by limitation.
Limitation under the I&B Code is a strict statutory regime, and a party cannot extend the appellate period by first pursuing writ proceedings instead of the prescribed appeal. The Tribunal held that where the writ petitions were filed after expiry of the original limitation period and were later not entertained due to availability of an effective alternative remedy, the time spent there could not be excluded to revive an otherwise time-barred appeal. Applying the principle that a special statute prevails over the general law, it treated the request to condone delay as beyond jurisdiction and dismissed the appeals as barred by limitation.
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