Home Highlights January 2019 Year 2019 This

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1. The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

2. Discrepancies in disclosures while preparing Balance Sheet - Period of limitation for filing Complain by the ROC - Condonation of delay - the learned Trial Court...

3. Condonation of delay in filing appeal before the appellate authority - The Appellate Authority also considered the extension of limitation granted by the Hon'ble Supreme...

4. Condonation of delay - time limit for filing appeal - Cloud9 Apartment Owner Association challenged the admission of application for Initiation of CIRP - the limitation...

5. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

6. Condonation of delay in filing appeal - sufficient cause for delay is given or not - the appeal was admittedly filed after expiry of total period of three months and...

7. Condonation of delay - Time Limitations for filing appeal - proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the...

8. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

9. Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

10. Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the...

11. Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

12. Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of...

13. Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

14. Condonation of delay in filing appeal before the Appellate Authority - Levy of penalty u/s 129(1)(b) - The fact that there is an upper limit of only one month provided...

15. Condonation of delay of 6 months and 22 days in filing appeal - rejection on the ground of time limitation or not - The period till 30.9.2020/ 28.2.2022 still remains...