Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Condonation of an inordinate refiling delay was refused where...
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Condonation of an inordinate refiling delay was refused where the appellant failed to show sufficient cause for curing repeated defects in an appeal against approval of a resolution plan. The NCLAT held that liberal consideration of refiling delay depends on the facts of each case, but the appellant had acted without promptness after repeated defect notifications, and the appeal was filed after approval and implementation of the resolution plan. General explanations of logistical difficulty, bulky papers and holidays were found insufficient, and non-deposit of the requisite fee indicated lack of diligence. The application for condonation was rejected, and the memorandum of appeal was consequently rejected.
Condonation of an inordinate refiling delay was refused where the appellant failed to show sufficient cause for curing repeated defects in an appeal against approval of a resolution plan. The NCLAT held that liberal consideration of refiling delay depends on the facts of each case, but the appellant had acted without promptness after repeated defect notifications, and the appeal was filed after approval and implementation of the resolution plan. General explanations of logistical difficulty, bulky papers and holidays were found insufficient, and non-deposit of the requisite fee indicated lack of diligence. The application for condonation was rejected, and the memorandum of appeal was consequently rejected.
Note: It is a system-generated summary and is for quick reference only.