#Appellate Remedies

Madhya Pradesh High Court clarifies that under the MP Land Revenue Code, 1959, a second appeal to the Additional Commissioner is not maintainable unless the original partition proceedings are reversed or varied. Aggrieved parties must instead invoke revisional jurisdiction, ensuring compliance with statutory appellate remedies.

Rajasthan High Court rules that taxpayers can file GST appeals within three months of the Tribunal's constitution under Section 112(8) of the RGST Act, despite delays caused by its non-functionality. This judgment provides relief to taxpayers facing statutory deadlines and sets a precedent for similar cases involving administrative inaction.

Kerala High Court clarifies when writ appeals lie against interim orders passed under Article 226, even if petitions invoke Article 227 jurisdiction. Key principles for SARFAESI Act proceedings.