The issue concerned dismissal of a GST appeal solely on the ground of delay beyond the condonable period. The Court condoned the marginal delay and restored the appeal.
Calcutta High Court held that the present petition is liable to be dismissed on account of lack of jurisdiction in as much as the alleged infringements has occurred in Delhi and not in West Bengal. Accordingly, the writ is dismissed.
Calcutta High Court held that present writ petition filed by personal guarantor is not maintainable since the proceeding u/s. 95 of the IBC is pending before Adjudicating Authority and petition is filed without taking appropriate steps before appropriate forum.
The issue was whether an individual accused could be compelled to represent a corporate accused in a PMLA trial. The court held that only the company can appoint its representative and set aside the trial court’s order.
The High Court ruled that the appellate authority has power to condone delay under Section 107(4) of the GST Act. The key takeaway is that GST appeal timelines are not mandatory and require consideration on merits.
Calcutta High Court held that West Bengal Industrial Development Corporation’s [WBIDC] demand for transfer fee in relation to leasehold lands acquired via resolution process. Accordingly, the present appeal is dismissed.
The High Court permitted the Enforcement Directorate to attach and freeze assets after finding a prima facie case of money laundering. The ruling reinforces ED’s powers to secure properties to protect depositor interests.
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.
