International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
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