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2026 (9) TMI 802

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....Respondent Nos. 1, 3 and 5: Mr. Karan Adik a/w Ms. Niyati Mankad and Ms. Manisha Yadav. For the Respondent-State: Ms. Shruti D. Vyas, Addl. G.P. a/w Ms. Nisha Mehra, A.G.P. For the Respondent Nos. 4 and 6: Mr. Sidharth Chandrasekhar a/w Ms. Sangeeta Yadav. P.C. 1. Heard Mr. Bharat Raichandani, the learned Counsel for the Petitioner and Mr. Karan Adik, the learned Counsel for Respondent....

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....of the Second Amendment Rules, 2023, the following was the amendment :- 16. In the said rules, in rule 108, in sub-rule (1),- (a) for the words "either electronically or otherwise as may be notified by the Commissioner", the word "electronically" shall be substituted; (b) the following proviso shall be inserted, namely:- "Provided that an appeal to the Appellate....