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Supreme Court Rules Subsequent Change in Law Not a Ground for Condonation of Delay
Introduction The Supreme Court of India has ruled that a subsequent change in law cannot be used as a valid ground for condonation of delay in filing appeals. This landmark decisio
Extension of Appeal Period in GST Cases: Upholding Procedural Fairness in Tax Appeals – A Comprehensive Analysis of the Calcutta High Court’s Ruling
Introduction: Taxation laws are integral to the functioning of any modern state, providing the government with the necessary revenue to fund public services and infrastructure. How
Supreme Court Judgment on Delay: Stance on Procedural Timeliness, Rejecting a 43-Year Delay
Introduction to the Case The case revolved around the Supreme Court’s refusal to condone a delay exceeding 12 years by the Union of India in filing a restoration suit. This d
Toofan Singh vs State of Tamil Nadu: NDPS Section 67 Confession Inadmissible
Supreme Court’s Firm Directive: NCB Officers Bound by Toofan Singh Judgment In a recent legal development on March 6, the Supreme Court issued a categorical and unequivocal d
Section 128 Customs Act 1962: Appeal Time Limit and Condonation
Introduction The Customs Act, 1962 serves as the cornerstone legislation governing India’s import and export trade operations. Within this legislative framework, the appellat
Section 5 Limitation Act 1963: Condonation of Delay Grounds
Introduction The doctrine of condonation of delay represents one of the most significant procedural safeguards embedded within India’s judicial framework, serving as a crucia
