Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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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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