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        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.

        <h1>Appeal Dismissed: Time Barred Revenue Appeal Over Proforma Credit Order</h1> The Revenue's appeal against an order regarding irregular proforma credit was dismissed by the Collector (Appeals) due to being raised after the ... Demand - Limitation The Revenue appealed against an order regarding irregular proforma credit availed by the respondents. The Collector (Appeals) set aside the demand as it was raised after the limitation period. The Revenue's appeal was rejected as there was no suppression of material facts and the credit utilization was reflected in the returns. The appeal was dismissed.

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