Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
The HC set aside the appellate order rejecting the appeal as time-barred because the authority failed to consider the petitioner's pleaded grounds for condonation of delay, including the assertion that filing was delayed due to counsel's mistake after documents had been handed over. Rejection of limitation without dealing with these material explanations amounted to non-consideration of relevant contentions and a non-reasoned decision. The matter was remitted to the appellate authority for fresh consideration in accordance with law after notice to the petitioner.
The HC set aside the appellate order rejecting the appeal as time-barred because the authority failed to consider the petitioner's pleaded grounds for condonation of delay, including the assertion that filing was delayed due to counsel's mistake after documents had been handed over. Rejection of limitation without dealing with these material explanations amounted to non-consideration of relevant contentions and a non-reasoned decision. The matter was remitted to the appellate authority for fresh consideration in accordance with law after notice to the petitioner.
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