Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
A writ petition may be entertained when the statutory appellate forum is not constituted or functional, but only to avoid leaving the aggrieved party remediless. Once the appellate forum became functional and the appeal period was extended through the notified mechanism, the writ court declined to keep the matter pending and left the dispute to the Tribunal. The earlier non-functioning of the forum did not waive the statutory pre-deposit condition for a second appeal. The petitioner was directed to file the statutory appeal before the GST Appellate Tribunal within the prescribed timeline after complying with the required deposit, without any examination of the merits of the first appellate order.
A writ petition may be entertained when the statutory appellate forum is not constituted or functional, but only to avoid leaving the aggrieved party remediless. Once the appellate forum became functional and the appeal period was extended through the notified mechanism, the writ court declined to keep the matter pending and left the dispute to the Tribunal. The earlier non-functioning of the forum did not waive the statutory pre-deposit condition for a second appeal. The petitioner was directed to file the statutory appeal before the GST Appellate Tribunal within the prescribed timeline after complying with the required deposit, without any examination of the merits of the first appellate order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
