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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

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Appeal under Section 91 of Trade Marks Act, 1999 against Registrar's order permitting delayed evidence affidavit

The Bombay High Court heard an appeal under Section 91 of the Trade Marks Act, 1999 against an order of the Registrar of Trade Marks allowing a delaye...

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Supreme Court Dismisses Appellant in Wildlife Declaration Case Due to Time-Barred Application. Time Limit Under Rule 4(2) of Declaration of Wild Life Stock Rules, 2003 is Mandatory and Cannot Be Relaxed, as Per Section 40A of Wild Life (Protection) Act, 1972.

The appeal arose from a dispute concerning the time limit for filing declarations under wildlife protection laws. The appellant, in possession of a de...

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Bombay High Court Examines Section 34 Challenge to NSE Arbitral Awards on Limitation Grounds. Court Holds Three-Month Time Limit Under NSE Bye-laws Rule 13(b) is Directory and First Hearing Date Under Rule 13(d) is Date of Actual Hearing, Not Scheduled Hearing.

The matter arose from an arbitration petition under Section 34 of the Arbitration and Conciliation Act, 1996 filed by an investor challenging an appel...