Search Results for "Appellate authority"

70 result(s) found

Scroll Down To Discover

Found 70 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Set Aside the Debt Recovery Appellate Tribunal’s (DRAT) Order — Directs DRAT to Decide Appeals on Merits. Revisiting the Scope of Appellate Authority and Jurisdiction — Emphasis on Avoiding Routine Remands — Upholding Judicial Efficiency and Finality of Decisions

The DRAT, as an appellate authority, has the duty to decide all issues based on the material available on record. Routine and unjustified remands del...

© Image Copyrights Juris Services & Technology

High Court cannot reappreciate concurrent factual findings under Article 226 – Revenue records upheld.

Constitution of India, 1950 – Article 226 – Writ jurisdiction – Interference with concurrent findings – Held: The High Court exceeded its juri...

© Image Copyrights Juris Services & Technology

"Bombay High Court Restores Appeal Rejected for Procedural Inadvertence" "Justice Prevails Over Procedural Errors: Appellate Authority Directed to Hear Appeal on Merits"

1. Procedural Background (Para 3): The petitioner filed an appeal before the appellate authority challenging the order dated 25 April 2022. While ...

© Image Copyrights Juris Services & Technology

"Bombay High Court Declines Writ Jurisdiction; Relegates Petitioner to Statutory Appeal Remedy" "Exhaustion of alternate remedies reaffirmed; liberty to appeal within four weeks granted."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 Principles of Natural Justice Judicial Precedents on Alternate Remedy (...

© Image Copyrights Juris Services & Technology

High Court Dismisses Writ Petition for Non-Exhaustion of Alternate Remedies. Petitions under Article 226 of the Constitution must follow procedural discipline, particularly where alternate remedies are available.

The Bombay High Court dismissed a writ petition challenging an Order-in-Original for failure to exhaust alternate remedies. The petitioner alleged a b...

© Image Copyrights Juris Services & Technology

Validation of DRI Officers' Jurisdiction. Establishing the authority of DRI officers as proper officers under Section 28 of the Customs Act, 1962.

The Bombay High Court disposed of the writ petition filed by Idea Cellular Ltd., challenging the jurisdiction of Directorate of Revenue Intelligence (...

© Image Copyrights Juris Services & Technology

Petitioner’s Appeal Reinstated as Dismissal Grounds Found Invalid; Directions Issued for De Novo Consideration. High Court quashes Appellate Authority's dismissal due to procedural irregularities and remands for reconsideration.

The High Court quashed the impugned order dismissing the Petitioner’s appeal due to alleged non-compliance with pre-deposit requirements and lack of...

© Image Copyrights Juris Services & Technology

Petition Dismissed as Finance (No.2) Act of 2024 Resolves Main Issue. Petitioner Directed to Appeal; Appellate Authority to Consider Appeal on Merits in Light of 2024 Amendment.

The petition challenging the transition credit issue under Section 140(7) of the CGST Act, 2017, was rendered unnecessary due to the retrospective ame...

© Image Copyrights Juris Services & Technology

High Court Rules in Favor of Petitioner on Rebate Claims for Exported Biscuits. Central Excise Exemption Does Not Apply to Exported Goods Without Retail Sale Price; Rebate of Paid Duty Granted.

The Bombay High Court ruled in favor of the petitioner, Parle Products Ltd., allowing their claim for a rebate of excise duty paid on exported biscuit...

© Image Copyrights Juris Services & Technology

"Adjudication Order Set Aside Due to Lack of Reasoning: Court Remands for Fresh Hearing" "High Court emphasizes the need for reasoned and speaking orders to uphold principles of natural justice."

The High Court set aside the adjudication order made by the Deputy Commissioner of State Tax on the grounds of failure to provide reasons and lack of ...