ValkyaEditorial

Tagged “appeal”

2 articles on appeal.

High CourtHigh Court of Uttarakhand at Nainital

Rampal v. State of Uttarakhand: a POCSO conviction on 'no evidence at all'

The Uttarakhand High Court suspended a POCSO conviction and granted bail, terming the trial-court verdict 'more than shocking' — this was not a case of insufficient evidence but of no evidence at all, with the victim hostile and forensics unconnected to the accused.

Valkya Editorial··8 min
Weekly Report

The GST Appellate Tribunal (Procedure) Rules, 2025 and the 30 June 2026 backlog cutoff

The GST Appellate Tribunal was statutorily provided for in 2017 but operationally inert for nearly eight years. The notification of the GSTAT (Procedure) Rules, 2025 on 24 April 2025 — followed by GSTAT becoming operational from September 2025 — has produced an institutional architecture that the GST framework had been missing since inception. The 30 June 2026 special backlog cutoff is the most urgent practitioner item. A digest of the Rules, the operational architecture, and the timeline practitioners must be tracking.

Valkya Editorial··9 min