Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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.
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