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...
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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