The right of appeal is a substantive right of an aggrieved ...

Case Laws Customs

November 7, 2020

The right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory right, it can only be circumscribed by the conditions of the statute granting it. On the other hand, an additional remedy of making representation to the higher authority is provided under Regulation 14(2) of the Regulations, which as we have noted is a subordinate legislation. Such a remedy cannot supplant or curtail the remedy of appeal granted by the empowering statute; at best it can be construed as a supplementary remedy. - HC

View Source

← Previous Next →

The right of appeal is a substantive right of an aggrieved ...

Case Laws Customs

November 7, 2020

You may also like:

Department could be taken to be an aggrieved person and that the right of appeal under Section 19 of the Foreign Exchange Management Act, 1999 is conferred upon any...

Addition u/s 68 - By "right person", we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression "wrong person"...

Right to claim refund is a vested right and that even if it is held to be an existing right and not vested right, such a right cannot be taken away unless it is taken...

Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the...

CIRP - Aggrieved person or not / Locus Standi of minor operational creditor - The Appellate tribunal (NCLAT) found that the appellant, as a minor operational creditor,...

Delay in Revival of the Corporate Debtor - This Tribunal, on going through the words, any person Aggrieved, occurring in Section 61 (1) of the I & B Code, 2016, is of...

Central Government notifies special procedure by a registered person engaged in manufacturing of the goods - Notification

Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC

Right to file appeal - aggrieved person - Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the...

Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

Assessment u/s 158BD - section 158BD enables assessment of any person, other than the searched person.section 158BC prescribes the procedure for making block assessment...

Liquidation of the Corporate Debtor / Company - Aggrieved Person - Members of the suspended Board of Directors - Considering the fact that the Appellant / Petitioner who...

Maintainability of appeal in High Court - alternate remedy - Reopening of assessment u/s 147 - the opportunity of an aggrieved person to adjudicate the legal grounds...

Maintainability of appeal - aggrieved person - when the order was served on the driver, it cannot be said that the order was served on a person who was aggrieved by the...

Appeal before ITAT - the term assessee aggrieved used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved...

Quick Updates: