Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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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