Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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Section 129E of the Customs Act bars entertainment of an appeal without the statutory pre-deposit, but not its filing or registration. 'Entertain' was held to mean the stage when the appellate authority applies its judicial mind, so filing and numbering are ministerial acts and an appeal may be registered as a defective proceeding even without proof of deposit; the pre-deposit objection is then decided at the entertainment stage by the Commissioner (Appeals). The High Court also held that its Article 226 jurisdiction to dispense with pre-deposit survives in an appropriate case, though no waiver was granted here because the appeals had not yet been registered.
Section 129E of the Customs Act bars entertainment of an appeal without the statutory pre-deposit, but not its filing or registration. 'Entertain' was held to mean the stage when the appellate authority applies its judicial mind, so filing and numbering are ministerial acts and an appeal may be registered as a defective proceeding even without proof of deposit; the pre-deposit objection is then decided at the entertainment stage by the Commissioner (Appeals). The High Court also held that its Article 226 jurisdiction to dispense with pre-deposit survives in an appropriate case, though no waiver was granted here because the appeals had not yet been registered.
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