Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Condonation of delay in filing appeal - Applicability of limitation act - the appellate authority did have the power to condone the delay in filing an appeal beyond the prescribed period under Section 107 of the Act of 2017. This decision was based on the principle that the Act of 1963’s provisions, particularly Section 29(2), were not expressly or impliedly excluded by Section 107 of the Act of 2017. Consequently, the appellate authority must consider the appeal on its merits, giving the petitioner an opportunity for a hearing. The court held that the petitioner's health issues constituted sufficient cause for the delay in filing the appeal. - HC
Condonation of delay in filing appeal - Applicability of limitation act - the appellate authority did have the power to condone the delay in filing an appeal beyond the prescribed period under Section 107 of the Act of 2017. This decision was based on the principle that the Act of 1963’s provisions, particularly Section 29(2), were not expressly or impliedly excluded by Section 107 of the Act of 2017. Consequently, the appellate authority must consider the appeal on its merits, giving the petitioner an opportunity for a hearing. The court held that the petitioner's health issues constituted sufficient cause for the delay in filing the appeal. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
