Calcutta High Court held that the right of redemption retained with the borrower under section 13(8) of SARFAESI Act till the Sale is confirmed and sale certificate is issued. Accordingly, revisional applicable is liable to be set aside.
The Court examined whether alleging failure to produce documents alone could justify invoking extended limitation under Section 74 and allowed the issue to be tested on affidavits.
The Court addressed prolonged pendency of a Section 143(1) appeal and directed the appellate authority to decide it within eight weeks, reinforcing timely appellate adjudication.
The High Court held that marginal delay in filing a GST appeal was sufficiently explained by illness and financial hardship. The dismissal order was set aside and the appeal was restored for decision on merits.
The court examined a challenge to a DIR-12 filing that removed multiple directors without consent and held that the form was prima facie defective, directing fresh consideration after hearing all parties.
The court held that after approval of a resolution plan, mesne profit claims cannot proceed against the company or its new management, though quantification may continue against erstwhile management.
The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.
The High Court held that further recovery should be halted where a rectification application against a GST order is pending and substantial tax has already been recovered. The adjudicating authority was directed to decide rectification within a fixed timeframe.
The High Court held that the appellate authority failed to consider material documents placed on record while rejecting a GST appeal. The matter was remanded for fresh decision after proper evaluation of evidence.
The High Court held that delay caused by illness of a partner should have been condoned where the fact was not disputed. The appellate authority’s dismissal of the GST appeal on limitation alone was set aside.
