PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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An appellate authority must first examine limitation before considering the merits of a statutory appeal, and where delay is noticed the appellant must be given an opportunity to explain it and, where appropriate, seek condonation. Reliance on an electronic portal flag alone is insufficient if the appellant has not been heard on the issue of delay or the limitation computation may be erroneous. Here, the appeal was dismissed as time-barred after merits were heard and without raising a limitation objection earlier, so the petitioner was denied a fair opportunity. The appellate order was set aside and the matter remanded for fresh consideration on limitation and, if maintainable, on merits.
An appellate authority must first examine limitation before considering the merits of a statutory appeal, and where delay is noticed the appellant must be given an opportunity to explain it and, where appropriate, seek condonation. Reliance on an electronic portal flag alone is insufficient if the appellant has not been heard on the issue of delay or the limitation computation may be erroneous. Here, the appeal was dismissed as time-barred after merits were heard and without raising a limitation objection earlier, so the petitioner was denied a fair opportunity. The appellate order was set aside and the matter remanded for fresh consideration on limitation and, if maintainable, on merits.
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