S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC
1 month, 1 week ago

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC

Live Law  

The Delhi High Court has held that since Section 107 of the Central Goods and Services Tax Act, 2017 prescribes an “independent regime” to determine the limitation period for filing statutory appeals, the provision for condonation of delay under Section 5 of the Limitation Act stands excluded. Once it is found that the legislation incorporates a provision which creates a special period of limitation and proscribes the same being entertained after a terminal date, the general provisions of the Limitation Act would cease to apply.” Section 107 stipulates that an assessee aggrieved by an order passed by the Adjudicating Authority may appeal to the Appellate Authority within three months. Thus, the question before the High Court was whether the Appellate Authority under Section 107 of the CGST Act is authorized to condone the delay in filing an appeal beyond one month after the expiration of the three-month period specified in Section 107. Reliance was placed on Garg Enterprises v. State of UP where the Allahabad HIgh Court held, “Section 107 of the Act specifically provides for the limitation and in the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation Act.

Appeal Court Limitation Act Limitation High Period Act One Month Provision Authority Cgst Section 5 Of Sufficient Cause Prescribes  authority  filing  high  period  appeal  v  prescribes  limitation  regime  s107  court  hc  s5  provision  act  independent  stands

History of this topic

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
1 week ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court
1 week, 4 days ago

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court

Live Law  

The Delhi High Court has made it clear that an order cancelling GST registration of a trader with retrospective effect will not sustain unless the show cause notice preceding such decision reflects both the reasons and the authority's intent for retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “in the absence of reasons having …

Tax Weekly Round-Up: March 03 - March 09, 2025
1 week, 5 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

Live Law  

SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

Time Spent Before 'Wrong' Court Excluded U/S 14 Of Limitation Act While Calculating Limitation Period U/S 34 Of Arbitration Act: Delhi High Court
2 weeks, 3 days ago

Time Spent Before 'Wrong' Court Excluded U/S 14 Of Limitation Act While Calculating Limitation Period U/S 34 Of Arbitration Act: Delhi High Court

Live Law  

The Delhi High Court Bench of Justice Dharmesh Sharma has held that during the calculation of the limitation period of three months for the application under Section 34 of the Act, the time during which the applicant was prosecuting such application before the wrong court is excluded. Brief Facts of the case: The appellant has filed an appeal under Section …

Limitation Period For Filing Appeal U/S 61 Of IBC Commences From Date Of Order, Not From Date Of Its Receipt: NCLAT
3 weeks, 3 days ago

Limitation Period For Filing Appeal U/S 61 Of IBC Commences From Date Of Order, Not From Date Of Its Receipt: NCLAT

Live Law  

The National Company Law Appellate Tribunal New Delhi bench of Justice Ashok Bhushan, Mr. Barun Mitra and Mr. Arun Baroka has held that the limitation period for filing an appeal under section 61 of the Insolvency and Bankruptcy Code, 2016 shall commence from the date of passing of the order and not from the date when a copy of the …

Date Of Assessment Order Recommending Penalty For Accepting Cash Above ₹2 Lakh Not Relevant For Determining Limitation U/S 275 Of Income Tax Act: Delhi HC
1 month, 2 weeks ago

Date Of Assessment Order Recommending Penalty For Accepting Cash Above ₹2 Lakh Not Relevant For Determining Limitation U/S 275 Of Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has held that the date of the assessment order, wherein an Assessing Officer recommended separate penalty proceedings against the assessee under Section 271DA of the Income Tax Act, 1961 for accepting more than ₹2 lakh in cash, is not relevant for determining the limitation period under Section 275. A division bench of Acting Chief Justice Vibhu …

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT
1 month, 3 weeks ago

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the prescribed time limit for filing a refund application cannot be disregarded merely because the tax was collected without legal authority. The Bench of Justices Dilip Gupta and P. V. Subba Rao has observed that “the appellant cannot be permitted to claim a refund of …

Department Cannot Invoke Extended Period Of Limitation Merely Because Returns Were Self-Assessed: CESTAT
Trending News
1 month, 3 weeks ago

Department Cannot Invoke Extended Period Of Limitation Merely Because Returns Were Self-Assessed: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot invoke the extended period of limitation merely because the returns were self-assessed. The suppression has to be with an intent to evade payment of service tax and for this purpose the show cause notice must specifically allege why the asseessee has suppressed …

Delay Beyond 15 Days In Filing Appeal Cannot Be Condoned As Per Proviso To Section 61(2) Of IBC: NCLAT
1 month, 3 weeks ago

Delay Beyond 15 Days In Filing Appeal Cannot Be Condoned As Per Proviso To Section 61(2) Of IBC: NCLAT

Live Law  

The NCLAT New Delhi bench of Justice Ashok Bhushan, Mr. Barun Mita and Mr. Arun Baroka has held that delay in filing an appeal beyond 15 days as per section 61 proviso of the Insolvency and Bankruptcy Code cannot be condoned. The appellant submitted that the appeal has been filed within a period of limitation that is within 45 days …

Briefing Standing Counsel, Obtaining Approvals From Officials Not 'Sufficient Cause' For Condoning Delay In Filing Appeal: Delhi High Court
1 month, 3 weeks ago

Briefing Standing Counsel, Obtaining Approvals From Officials Not 'Sufficient Cause' For Condoning Delay In Filing Appeal: Delhi High Court

Live Law  

While rejecting an appeal moved by Delhi Government's Directorate of Education, the Delhi High Court has ruled that obtaining approvals from officials of its departments and briefing the standing counsel are not “sufficient cause” for application of condonation of delay under Section 5 of the Limitation Act. “In any event, in our considered view the aforesaid plea taken by the …

Delhi HC Rejects Income Tax Director's Appeal U/S 19 Contempt Of Courts Act, Says Appeal Maintainable Only If Order Imposes Punishment
2 months ago

Delhi HC Rejects Income Tax Director's Appeal U/S 19 Contempt Of Courts Act, Says Appeal Maintainable Only If Order Imposes Punishment

Live Law  

The Delhi High Court has dismissed the appeal preferred by a Director of Income Tax under Section 19 of the Contempt of Courts Act, 1971. A division bench of Justices Chandra Dhari Singh and Manoj Jain observed that in the absence of the contempt court recording a finding of guilt or imposing a punishment, the appeal preferred under Section 19 …

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court
2 months ago

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court

Live Law  

The Delhi High Court has held that Section 129 of the Central Goods & Services Tax Act, 2017 which pertains to detention, seizure and release of goods while in transit cannot be invoked for imposing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar further held that Section 129 cannot, …

Limitation Period To Reset When Part-Payment Of Debt Is Made By Personal Guarantor U/S 19 Of Limitation Act: NCLT Delhi
2 months, 1 week ago

Limitation Period To Reset When Part-Payment Of Debt Is Made By Personal Guarantor U/S 19 Of Limitation Act: NCLT Delhi

Live Law  

The National Company Law Tribunal Delhi comprising of Justice Subrata Kumar Dash and Justice Ashok Kumar Bhardwaj dismissed an appeal filed by the personal guarantors of the principal debtor M/s VCRM Petrochemicals Pvt. Ltd. stating that the appeal falls within the ambit of limitation period as prescribed under Section 19 of Limitation act, 1963 and that the Liquidator can institute …

Period From 15.03.2020 To 28.02.2022 Shall Stand Excluded As Per SC Judgment In 'Re:Cognizance For Extension Of Limitation': NCLAT
2 months, 1 week ago

Period From 15.03.2020 To 28.02.2022 Shall Stand Excluded As Per SC Judgment In 'Re:Cognizance For Extension Of Limitation': NCLAT

Live Law  

The NCLAT New Delhi bench of Justice Yogesh Khanna and Mr. Ajai Das Mehrotra has held that period from 15.03.2020 to 28.02.2022 shall stand excluded in light of the Supreme Court judgment in In Re: Cognizance for Extension of Limitation for the purpose of calculating the limitation period while filing an application under section 9 of the code. However, after …

[LARR Act, 2013] Court Cannot Condone Delay Beyond 120-Day Period In Appeal Against Award Of Compensation: Bombay High Court
2 months, 1 week ago

[LARR Act, 2013] Court Cannot Condone Delay Beyond 120-Day Period In Appeal Against Award Of Compensation: Bombay High Court

Live Law  

The Bombay High Court has observed that a delay in filing an appeal against the award of compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 cannot be condoned by the court beyond a period of 120 days as provided under Section 74 of the Act. The Court stated that as Section …

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court
2 months, 2 weeks ago

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107, sit in appeal over an order passed by the Appellate Authority. A division bench of Justices Yashwant Varma and Dharmesh Sharma ruled, “The Commissioner, while seeking to review an order …

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC
2 months, 2 weeks ago

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC

Live Law  

The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. Thereafter, under Rule 108 of CGST Rules, certified copy of the decision could …

National Investigation Agency Act | High Court Can't Condone Delay In Filing Appeal Beyond 90 Days, S.21(5) Mandatory: Punjab & Haryana HC
2 months, 3 weeks ago

National Investigation Agency Act | High Court Can't Condone Delay In Filing Appeal Beyond 90 Days, S.21(5) Mandatory: Punjab & Haryana HC

Live Law  

The Punjab & Haryana High Court has said that the High Court is not empowered to condone delay in filing appeal under National Investigation Agency Act beyond 90 days and provision of Section 21 is "mandatory" in nature. Courts creating distinction between appellant under Section 21 of the NIA Act for condoning the delay in preferring an appeal, would absolutely …

Order 23 Rule 2 CPC| Limitation For Suit Instituted Afresh Applies As If Earlier Suit Was Never Filed: Jharkhand High Court
3 months ago

Order 23 Rule 2 CPC| Limitation For Suit Instituted Afresh Applies As If Earlier Suit Was Never Filed: Jharkhand High Court

Live Law  

The Jharkhand High Court has under Order 23 Rule 2 of the Civil Procedure Code, the limitation period for a fresh suit instituted with court permission applies as if the original suit had never been filed. Order 23 CPC pertains to withdrawal and adjustment of suits wherein Rule 2 states that in any fresh suit instituted on permission granted under …

Sufficiency Of Reasons Over Number Of Days Is Considered While Determining Plea Of Condonation Of Delay U/S 37(1)(2) Of Arbitration Act: Delhi HC
3 months ago

Sufficiency Of Reasons Over Number Of Days Is Considered While Determining Plea Of Condonation Of Delay U/S 37(1)(2) Of Arbitration Act: Delhi HC

Live Law  

The Delhi High Court Bench of Justice Rekha Palli and Justice Saurabh Banerjee held that the appellant failed to demonstrate any plausible reasons for the delay caused in filing the present appeal. The appeal was also accompanied by two applications, the first seeking condonation of 670 days delay in filing the appeal and the second 591 days delay in re-filing …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC
3 months, 1 week ago

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC

Live Law  

The Delhi High Court has made it clear that Show Cause Notices and adjudication proceedings under the Customs Act, 1962, the Finance Act, 1994 or the Central Goods and Services Tax, 2017 cannot be kept pending for years. Court said the phrase cannot be construed as a free-pass and “Ultimately it is incumbent upon the authority to establish that it …

S. 14 Limitation Act Applicable To Arbitration & Conciliation Act : Supreme Court
3 months, 1 week ago

S. 14 Limitation Act Applicable To Arbitration & Conciliation Act : Supreme Court

Live Law  

The Supreme Court has held that Section 14 of the Limitation Act, 1963 is applicable to the Arbitration and Conciliation Act, 1996.Section 14 of the Limitation Act provides for the exclusion of the time spent in pursuing bona fide proceedings in a wrong forum from the computation of the period of limitation.A bench comprising Justice PS Narasimha and Justice Manoj …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 2 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 2 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act
3 months, 3 weeks ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law  

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

Special Treatment Cannot Be Given To Govt For Delay In Filing Appeal U/S 37 Of Arbitration Act: Delhi High Court
3 months, 3 weeks ago

Special Treatment Cannot Be Given To Govt For Delay In Filing Appeal U/S 37 Of Arbitration Act: Delhi High Court

Live Law  

The Delhi High Court bench of Ms. Justice Rekha Palli and Mr. Justice Saurabh Banerjee has affirmed that just because the appellant is government that doesn't mean that a special treatment will be given while condoning the delay in filing the appeal under section 37 of the Arbitration Act. That In M/s Jaitely Construction Co. v. Union of India the …

Liberty To File Fresh Application Not Fresh Cause Of Action, Limitation U/S 34(3) Of Arbitration Act Cannot Be Extended: Delhi High Court
3 months, 3 weeks ago

Liberty To File Fresh Application Not Fresh Cause Of Action, Limitation U/S 34(3) Of Arbitration Act Cannot Be Extended: Delhi High Court

Live Law  

The Delhi High Court Bench of Justice Rekha Palli and Justice Saurabh Banerjee have held that mere liberty to file a fresh application before the competent Court does not amount to a fresh cause of action occurring in the appellant's favour. The relevant date of the Award always remained unchanged, and therefore even after availing the benefit of the period …

Time Spent In Bona Fide Proceedings Before Court Without Jurisdiction To Be Excluded When Considering Objection On Limitation In S.11 Plea: Delhi HC
4 months, 1 week ago

Time Spent In Bona Fide Proceedings Before Court Without Jurisdiction To Be Excluded When Considering Objection On Limitation In S.11 Plea: Delhi HC

Live Law  

The Delhi High Court bench comprising of Justice Subramonium Prasad, while hearing a Section 11 petition, has held that the petitioner's claim cannot be treated as dead one simply because they spent time on bona fide court proceedings before a court without jurisdiction. The petitioner then filed an application under Section 12 of the Commercial Court Act for pre-litigation mediation …

Scope Of Review U/S 37 Is Limited To Ascertaining Compliance With S. 34 Of Arbitration Act: Delhi High Court
4 months, 1 week ago

Scope Of Review U/S 37 Is Limited To Ascertaining Compliance With S. 34 Of Arbitration Act: Delhi High Court

Live Law  

The Delhi High Court bench of Justices Rekha Palli and Saurabh Banerjee affirmed that the Court under section 37 of the Arbitration Act cannot undertake an independent assessment of the merits of the award, and must only ascertain that the exercise of power by the Court under Section 34 has not exceeded the scope of the provision Brief Facts The …

Petitions U/S 482 CrPC Filed With Delay Or To Overcome Expired Limitation Of Alternate Remedy Cannot Be Entertained: Delhi High Court
8 months ago

Petitions U/S 482 CrPC Filed With Delay Or To Overcome Expired Limitation Of Alternate Remedy Cannot Be Entertained: Delhi High Court

Live Law  

The Delhi High Court has observed that failure to avail alternate remedy on the ground of ongoing settlement process is not a reason for the court to exercise its discretionary power to quash the complaint cases. where it is filed with unexplained delay and laches and in the meantime, the trial has proceeded.” It referred to the Supreme Court case …

53rd GST Council Meeting Mandates Notification Setting 3-Months Period For Filing GST Appeals Before GSTAT
9 months ago

53rd GST Council Meeting Mandates Notification Setting 3-Months Period For Filing GST Appeals Before GSTAT

Live Law  

The newly appointed Union Finance Minister, Nirmala Sitharaman, headed this meeting. It is the GST Council's first meeting after the 2024 Lok Sabha elections.The GST Council recommended amending Section 112 of the CGST Act, 2017 to allow the three-month period for filing appeals before the Appellate Tribunal to start from a date to be notified by the Government in respect …

Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024
9 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024

Live Law  

Delhi High Court Once Issue Of Arm's Length Remuneration Settled By TPO, Question Of Ascertaining Existence Of PE Is Academic; Delhi High Court Quashes Reassessment Proceedings Case Title: Progress Rail Locomotive Inc. Exemption Allowable On Donations Made By One Charitable Trust To Other Charitable Institutions For Temporary Period: Delhi High Court Case Title: Commissioner Of Income Tax Versus M/S Jamnalal …

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court
9 months, 2 weeks ago

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Live Law  

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.The bench of Justice Dinesh Kumar Singh has observed that prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was September 30th. …

S.5 Limitation Act Does Not Apply To Application U/S 34 Arbitration Act, Timeline Provided To Be Adhered Strictly: Allahabad High Court
10 months ago

S.5 Limitation Act Does Not Apply To Application U/S 34 Arbitration Act, Timeline Provided To Be Adhered Strictly: Allahabad High Court

Live Law  

The Allahabad High Court has held that Section 5 of the Limitation Act does not apply to proceedings under Section 34 of the Arbitration and Conciliation Act, 1996 and the timeline provided in Section 34 for challenging an arbitral award must be strictly adhered to. Proviso to Section 34 empowers Court to condone a delay of 30 days if sufficient …

Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court
10 months, 2 weeks ago

Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court

Live Law  

In a recent decision, the Supreme Court held that the department must mandatorily adhere to the time limit for processing and issuing the refunds under Section 38 of the Delhi Value Added Tax Act, 2004. “The language of Section 38 is mandatory and the department must adhere to the timeline stipulated therein to fulfill the object of the provision, which …

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024
11 months ago

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Live Law  

Delhi High Court Case Title: M Tech Developers Pvt. To Remove Demands, Penalty From ITBA portal Case Title: Sunshine Capital Limited Versus DCIT The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time. Bombay High Court Case Title: Pankaj Kailash Agarwal …

Is 90-Day Limitation For Appeal Under Sec.21(5) NIA Act Directory Or Mandatory? Supreme Court To Settle Conflicting Views Of HCs
11 months, 2 weeks ago

Is 90-Day Limitation For Appeal Under Sec.21(5) NIA Act Directory Or Mandatory? Supreme Court To Settle Conflicting Views Of HCs

Live Law  

The Supreme Court on Friday agreed to decide the issue whether the upper limit of 90 days prescribed under Section 21 National Investigation Agency Act to file appeal against an order of the trial court is directory or mandatory.The Court noted that there are conflicting opinions rendered by the High Courts on this point.The bench led by CJI DY Chandrachud …

Allahabad High Court Directs Inquiry Against Officers Who Failed To File Arbitration Appeals Within Prescribed Limitation
11 months, 2 weeks ago

Allahabad High Court Directs Inquiry Against Officers Who Failed To File Arbitration Appeals Within Prescribed Limitation

Live Law  

The Allahabad High Court has directed Principal Secretary/Additional Chief Secretary, Irrigation, Uttar Pradesh to conduct an inquiry against officers who were responsible for filing appeals under Section 37 of the Arbitration and Conciliation Act, 1996 which were filed after a delay of 513 days. While dismissing the appeals filed under Section 37 of the Arbitration and Conciliation Act, 1996, the …

Application Under Section 29A A&C Can Be Allowed Even After Expiry Of Arbitral Tribunal's Mandate: Delhi High Court
11 months, 3 weeks ago

Application Under Section 29A A&C Can Be Allowed Even After Expiry Of Arbitral Tribunal's Mandate: Delhi High Court

Live Law  

The Delhi High Court single bench of Justice Jasmeet Singh held that the application under Section 29A of the Arbitration and Conciliation Act, 1996 can be allowed even after the expiry of the mandate of the Arbitral Tribunal. Brief Facts: The Petitioner approached the Delhi High Court seeking extension of time for completion of the arbitration proceedings. Observations by the …

Limitation Act | Doesn't Encompass Long Delays, Condonation Only In Exceptional Cases: Allahabad High Court Dismisses Section 37 A&C Petition
11 months, 3 weeks ago

Limitation Act | Doesn't Encompass Long Delays, Condonation Only In Exceptional Cases: Allahabad High Court Dismisses Section 37 A&C Petition

Live Law  

The Allahabad High Court single bench of Justice Shekhar B. Saraf held that Section 5 of the Limitation Act does not encompass long delays, and condonation can only be granted in exceptional cases where the appellant acted in a bona fide manner and not negligently. Furthermore, the High Court emphasized the applicability of Section 5 of the Limitation Act to …

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund
1 year ago

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund

Live Law  

The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. It …

S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court
1 year ago

S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that Section 5 of the Limitation Act will apply to rectification of orders passed by officer, authority, Tribunal or the High Court under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008. Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 provides that any officer, authority, Tribunal or the High …

Delay Occurred In Filing Appeal Against Acquittal Under S.378 CrPC Can Be Condoned Under Limitation Act: Supreme Court
1 year, 1 month ago

Delay Occurred In Filing Appeal Against Acquittal Under S.378 CrPC Can Be Condoned Under Limitation Act: Supreme Court

Live Law  

The Supreme Court held that the delay that occurred in preferring an appeal against the acquittal can be condoned under Section 5 of the Limitation Act, 1963. Arguments Made by the Parties The appellant-accused contended that the High Court could not have allowed the delay condonation application as the delay occurred in filing the appeal against the acquittal cannot be …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
1 year, 1 month ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period
1 year, 1 month ago

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period

Live Law  

The Delhi High Court has directed the department to consider refunding the input tax credit in light of the circular issued by the Central Board of Indirect Taxes and Customs extending the benefit of the exclusion period.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the benefit of exclusion of the period from March 1, 2020, …

Section 11 Petition Can Be Filed Only After Failure Of Parties To Appoint Arbitrator Within 30 Days Of Notice, Limitation Act Applies: Delhi High Court
1 year, 1 month ago

Section 11 Petition Can Be Filed Only After Failure Of Parties To Appoint Arbitrator Within 30 Days Of Notice, Limitation Act Applies: Delhi High Court

Live Law  

The Delhi High Court bench, comprising Justice Prathiba M. Singh, held that a petition under Section 11 of the Arbitration and Conciliation Act, 1996 can only be filed after a notice of arbitration has been issued and there has been a failure to make the appointment of an arbitrator within 30 days. The bench held that the limitation period arises …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 1 month ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Live Law  

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

Limitation Period For Appointment Of A Substitute Arbitrator Is 3 Years From The Date When The Right To Apply For Fresh Appointment Accrues: Delhi High Court
1 year, 2 months ago

Limitation Period For Appointment Of A Substitute Arbitrator Is 3 Years From The Date When The Right To Apply For Fresh Appointment Accrues: Delhi High Court

Live Law  

The High Court of Delhi has held that the limitation period for the appointment of the substitute arbitrator is 3 years from the date when the right to apply for such appointment accrues. The bench of Justice Pratibha M. Singh held that since the act does not provide for any explicit period for the appointment of a substitute arbitrator, the …

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