The Madras High Court granted liberty to file an appeal within 30 days and directed the appellate authority to decide the matter on merits without considering limitation.
The Court ruled that the petitioner must approach the appellate authority under the GST law, while granting conditional liberty to file the appeal despite limitation.
The Supreme Court cancelled bail granted by the High Court after finding that the accused’s criminal history, use of forged identities, and prior conduct were not considered while applying the parity principle.
The Supreme Court overturned a High Court bail order after finding that the seriousness of alleged corporate fraud and statutory bail conditions under the Companies Act were not properly considered.
The Court held that the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 applies to maintenance claims against children or relatives, not disputes over property obstruction by neighbours.
CESTAT held that regular filing of returns and disclosure during audits negates allegations of suppression of facts. The demand based on extended limitation was therefore unsustainable.
The Court refused bail in a money laundering case after holding that the accused failed to satisfy the mandatory twin conditions under Section 45 of the Prevention of Money Laundering Act.
The court refused bail after noting allegations that employee provident funds were invested in a private financial institution in violation of statutory provisions and government guidelines.
he tribunal refused to accept the appellant’s submissions regarding manpower supply service to five hotels, relying on reasons recorded in related appeals decided on the same date.
The tribunal noted that the invoice was issued before the alleged execution date of the agreement, raising questions about the authenticity of the claim and leading to dismissal of the insolvency petition.
