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1. The Special Director has enhanced the penalty arbitrarily without any Appeal filed by the Department, as if the Special Director is himself the aggrieved party, which...

2. Appeal Barred or Not – Doctrine of Merger - Where an OIO may be partly in favour and partly against the party in which event the part that goes in favour of the party...

3. Party to litigation - aggrieved person / party - In case of demerger of a company, who should be made the party to the litigation - all appeals dismissed - AT

4. 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...

5. 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...

6. Maintainability of appeal before the High Court - A plain reading of sub-section (2) of section 130 of the 1962 Act would demonstrate, that the appeal to this Court...

7. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

8. Initiation of CIRP - Except the Corporate Debtor, no other party has right to intervene at the stage of admission of a petition u/s 7 or 9. However, an aggrieved party...

9. Right of revenue to claim relief when GST tribunal has not constituted - whenever parties have found the need of urgent orders, the parties have filed petitions before...

10. Right to appeal against the CHALR, 1984 before the Tribunal is only available to the CHA and Revenue cannot be termed as an “aggrieved party” against the decision...

11. Re-assessment of bill of entry - Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party - The...

12. Rejection of appeal on the ground of time limitation - sufficient cause for delay or not - When the bank account of the petitioner is freezed by the authorities, it is a...

13. Recovery of outstanding tax demands from the director of a private company in liquidation - Joint or severe liability - As per the MOU / Settlement agreement, all the...

14. Vicarious liability of Additional Director - Non-executive Independent Directors or not - Officer in default - non repayment of deposits by the Company to the depositors...

15. 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...