Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Non-upload of judicial orders prevented the appellant from being fairly bound to take fresh service steps, because the directions were not available to the Registry in time for compliance. Applying actus curiae neminem gravabit, the NCLAT held that a party cannot be prejudiced by delay attributable to the court process itself. The dismissal of the Section 7 petition for non-service was set aside, the petition was restored, and the matter was remanded to the Adjudicating Authority for disposal in accordance with law after hearing the parties.
Non-upload of judicial orders prevented the appellant from being fairly bound to take fresh service steps, because the directions were not available to the Registry in time for compliance. Applying actus curiae neminem gravabit, the NCLAT held that a party cannot be prejudiced by delay attributable to the court process itself. The dismissal of the Section 7 petition for non-service was set aside, the petition was restored, and the matter was remanded to the Adjudicating Authority for disposal in accordance with law after hearing the parties.
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