The HC determined that DRAT erred in remanding the matter to DRT ...

DRAT Failed to Exercise Appellate Authority by Remanding 20-Year Case to DRT Under Recovery of Debts Act

March 22, 2025

Case Laws Indian Laws HC

The HC determined that DRAT erred in remanding the matter to DRT for fresh consideration of jurisdiction and debt status under Section 2(g) of the Recovery of Debts and Bankruptcy Act, 1993. The DRAT failed to fulfill its appellate authority role by not addressing substantive legal issues raised before it, despite having sufficient factual material to decide HDFC's claims against Ashima and BBK. The court emphasized that remand orders should not be issued lightly, particularly in cases pending for nearly 20 years. The HC directed DRAT to decide the appeals on merits without further remand to DRT, noting that remand is only justified when re-trial is necessary or evidence is insufficient for disposition.

View Source

← Previous Next →

The HC determined that DRAT erred in remanding the matter to DRT ...

DRAT Failed to Exercise Appellate Authority by Remanding 20-Year Case to DRT Under Recovery of Debts Act

March 22, 2025

Case Laws Indian Laws HC

You may also like:

HC allowed petition challenging appellate order under Section 107 of 2017 Act, finding that Appellate Authority failed to judiciously exercise discretionary power...

Assessee claimed deduction u/s 54F for amount deposited in Capital Gain Account Scheme (CGAS) on transfer of capital asset. Unutilized amount withdrawn from CGAS account...

Exercise of Revisional Jurisdiction after seven years - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five...

Dishonor of Cheque - grant of interim compensation - It is the discretion conferred, as the word used is “may”. - it is not that 20% has to be the interim compensation...

Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating...

HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority's rejection. Court found appellate authority erroneously limited...

HC set aside the order requiring mandatory 20% deposit of disputed tax demand as precondition for stay application hearing. The court found this requirement violated...

Stay - Waiver of pre-deposit - power of Appellate Authority to insist on the assessee paying more than 20% of the disputed tax - Unless the assessee remits 20% of the...

Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20

Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20

Allocation of preferential export of sugar to USA under TRQ for the year 2019-20

Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20

Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20

Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

Quick Updates: