Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
An appeal under the Insolvency and Bankruptcy Code was found invalidly instituted where it was filed and refiled without the certified copy of the impugned order and without seeking exemption from producing it. The SC held that Rule 22(2) of the NCLAT Rules requires the certified copy to accompany every appeal, and non-compliance goes to the root of institution rather than constituting a curable refiling defect. Because the appellant had not applied for the certified copy within limitation and had shown no diligence, the NCLAT was required first to verify valid institution before considering delay. Its failure to do so vitiated the condonation order, which was set aside.
An appeal under the Insolvency and Bankruptcy Code was found invalidly instituted where it was filed and refiled without the certified copy of the impugned order and without seeking exemption from producing it. The SC held that Rule 22(2) of the NCLAT Rules requires the certified copy to accompany every appeal, and non-compliance goes to the root of institution rather than constituting a curable refiling defect. Because the appellant had not applied for the certified copy within limitation and had shown no diligence, the NCLAT was required first to verify valid institution before considering delay. Its failure to do so vitiated the condonation order, which was set aside.
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