Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Tribunal grants delay condonation and allows withdrawal under National Litigation Policy. Stay Petitions disposed. The Appellate Tribunal CESTAT KOLKATA granted condonation of a 111-day delay in filing appeals by the Appellant Revenue after considering reasons ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal grants delay condonation and allows withdrawal under National Litigation Policy. Stay Petitions disposed.
The Appellate Tribunal CESTAT KOLKATA granted condonation of a 111-day delay in filing appeals by the Appellant Revenue after considering reasons provided. The Tribunal also allowed the withdrawal of appeals under the National Litigation Policy, leading to the dismissal of the appeals as withdrawn. Stay Petitions were disposed of accordingly.
Issues: Delay in filing appeals, condonation of delay, withdrawal of appeals under National Litigation Policy
In this judgment by the Appellate Tribunal CESTAT KOLKATA, the issue at hand was the condonation of a delay of 111 days in filing Cus. Appeal Nos.77451-77456 of 2018 before the Tribunal by the Appellant Revenue. The Appellant Revenue filed Miscellaneous Applications seeking condonation of the delay, which was granted by the Tribunal after considering the reasons provided in the applications and the explanation given by the ld.D.R. for the Revenue. The delay was condoned, and the Misc. Applications were allowed.
Another issue addressed in the judgment was the withdrawal of appeals by the Appellant-Revenue in accordance with the litigation policy outlined in the Board's instruction dated 17.12.2015. The Appellant-Revenue had filed Miscellaneous Applications for the withdrawal of their appeals under the National Litigation Policy. The Tribunal allowed the Misc. Applications for withdrawal of appeals, leading to the dismissal of the appeals as withdrawn under the National Litigation Policy. Additionally, the Stay Petitions were disposed of in light of these decisions.
Overall, the judgment dealt with the condonation of a delay in filing appeals by the Appellant Revenue, which was granted after considering the reasons provided, and the withdrawal of appeals under the National Litigation Policy as per the Board's instruction. The Tribunal allowed both the condonation of delay and the withdrawal of appeals, leading to the dismissal of the appeals in question.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI Drafter ✕
TaxTMI 
TaxTMI 
