#appeal filing

The Allahabad High Court has ruled that customs appellants cannot be denied filing an appeal solely for failing to pay the 7.5% pre-deposit. Appeals must be registered as defective proceedings and decided on their merits, ensuring procedural fairness and protecting the right to appeal under the Customs Act 1962. This shields traders and importers from arbitrary denial of appellate remedies due to financial constraints.

The Supreme Court ruled that an appeal under Section 61 of the Insolvency and Bankruptcy Code (IBC) is rendered incompetent-not just defective-if filed without a certified copy of the impugned order. This precedent reinforces strict procedural compliance in IBC appeals, impacting insolvency practitioners and creditors challenging NCLT/NCLAT orders.

The Punjab & Haryana High Court ruled that the limitation period to file an appeal against an electricity assessment order starts from the date the appellant actually receives the order, not the date it was issued. This protects litigants from technical dismissals due to postal delays and reinforces procedural fairness in public utility disputes.

The Madhya Pradesh High Court holds that delay in filing an appeal may be condoned under Section 5 of the Limitation Act if the same decree is already subjudice in another appeal, even without sufficient cause.