Limitation in Filing Appeal before the NCLAT — Interesting Development
by Akaant Kumar Mittal†
Cite as: 2023 SCC OnLine Blog Exp 8
Appeal
Inability to produce required documents due to COVID-19 lockdown; Gujarat High Court quashes reassessment order
Gujarat High Court observed that due to COVID-19 lockdown it was impossible for the petitioner to get Form-F and denying adjournment after taking note of this fact results in breach of principle of natural justice.
Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
Bureau of Energy Efficiency takes suo motu verification test on a sample refrigerator of Whirlpool India and found quality non-compliance; Appellate Tribunal for Electricity sets aside the order
The Tribunal stated that since the first test report was deficient, it did not stand legal scrutiny and was directed to treat the second test report as the first test report in continuation of their investigation.
Delhi High Court stays CCI’s order for recovery of Rs. 223.48 crore from MakeMyTrip Private Limited
The Delhi High Court stayed the recovery of a Rs. 223.48 crore penalty imposed by Competition Commission of India (CCI) on MakeMyTrip (P) Ltd. for abuse of its dominant position.
Delhi High Court sets aside conviction 19 years after the verdict over lost Trial Court’s records
The conviction and sentence awarded to a man in 2003 for culpable homicide not amounting to murder has been set aside by the Delhi High Court more than 19 years after the appeal was filed, due to the persistent inability to locate or reconstruct the trial court record.
Writ petition under Article 226 of the Constitution cannot be filed for seeking alteration in contract: Delhi High Court
The Delhi High Court held that a borrower cannot ask for alteration of contract by way of a writ petition and a contract can only be altered through mutual consent between the parties.
Madras High Court |Jurisdiction under Article 227 cannot be exercised as a measure of self-imposed restriction by-passing statutory remedies under D.V. Act
Madras High Court: The full bench of P.N. Prakash, Teekaa Raman and A.D Jagadish Chandira, JJ. held that the jurisdiction
Infirmities pointed out by the convict need reconsideration ; Delhi High Court grants bail to accused convicted of rape of woman he met on Tinder
Delhi High Court: In an application under Section 389 read with Section 482 of Code of Criminal Procedure, 1973 (CrPC)
Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling
Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax
Tripura High Court| Pay scales of Tripura Jute Mills workers and employees to be brought. on a par with their counterparts in 32 PSU’s /Statutory bodies
Tripura High Court: In appeals directed against the judgment passed by the Single Judge in a batch of writ petitions,
Allahabad High Court observes statements of victim and informant unreliable, when not supported by medical evidence; Releases the accused convicted for Rape
Allahabad High Court: In an appeal against the decision of the Trial Court whereby the accused/appellant has been convicted and sentenced to
Bombay High Court| Once prosecution has proved the offence of rape, there is no reason for the Trial Court to award a lesser sentence than what the statute prescribes
Bombay High Court: While deliberating upon the instant appeal challenging the conviction and sentence under Section 376, IPC [rape], the Division Bench
Calcutta High Court | Chairman of District Primary School Council does not have the authority or jurisdiction to issue transfer order
Calcutta High Court: The Division Bench of Subrata Talukdar and Krishna Rao, JJ. has allowed an appeal filed against the
Application u/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022
The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces
Punjab and Haryana High Court dismisses review application for lack of any error found apparent on the face of record; cannot be disguised as appeal for re- hearing
Punjab and Haryana High Court: Fateh Deep Singh, J., dismissed a review application on the ground that no mistake or error was
Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums
Hyderpora Encounter Case | J&K and Ladakh HC allows the family of deceased Amir Magrey to perform Fatiha Khawani; upholds compensation awarded by the Single Judge Bench
Jammu and Kashmir and Ladakh High Court: While deciding the instant appeal directed against the decision of the Single Judge Bench in
Mad HC decides on includability of royalty / guarantee commission in business profit for the purpose of calculation of deduction under S 80 HHC of IT Act
Madras High Court: A Division Bench of R Mahadevan and Sathya Narayan Prasad, JJ. dismissed the tax appeal holding that guarantee commission
Whether right to claim maintenance under Domestic Violence Act and S. 125 CrPC are mutually exclusive? Del HC elaborates
Delhi High Court: Asha Menon, J., observed that, the right to claim maintenance under the Domestic Violence Act and those under Section