Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Section 14(1) of the Limitation Act was applied liberally to exclude the time spent in an earlier Section 9 IBC proceeding, because dismissal on the ground of a pre-existing dispute amounted to a legal bar of like nature. The Court held that "court" in Section 14 includes tribunals and that the earlier NCLT proceeding and the civil suit involved the same matter in issue, namely default and liability for the plaintiff's dues. As the plaintiff had acted in good faith and with due diligence, the period before the NCLT was excluded and the suit was treated as within limitation, with the plaint admitted subject to scrutiny.
Section 14(1) of the Limitation Act was applied liberally to exclude the time spent in an earlier Section 9 IBC proceeding, because dismissal on the ground of a pre-existing dispute amounted to a legal bar of like nature. The Court held that "court" in Section 14 includes tribunals and that the earlier NCLT proceeding and the civil suit involved the same matter in issue, namely default and liability for the plaintiff's dues. As the plaintiff had acted in good faith and with due diligence, the period before the NCLT was excluded and the suit was treated as within limitation, with the plaint admitted subject to scrutiny.
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