Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Prayer for condonation of delay in filing the Appeal - Dismissal of section 9 application - The NCLAT observed that the NCLT order clearly indicated the dates of hearing and pronouncement. It referenced Supreme Court judgments to establish the commencement of the limitation period from the date of pronouncement. Distinctions were drawn between cases where orders were pronounced unequivocally and cases where no substantive order was passed before uploading. The NCLAT dismissed the delay condonation application, as jurisdiction to condone the delay was limited to 15 days, ultimately rejecting the appeal.
Prayer for condonation of delay in filing the Appeal - Dismissal of section 9 application - The NCLAT observed that the NCLT order clearly indicated the dates of hearing and pronouncement. It referenced Supreme Court judgments to establish the commencement of the limitation period from the date of pronouncement. Distinctions were drawn between cases where orders were pronounced unequivocally and cases where no substantive order was passed before uploading. The NCLAT dismissed the delay condonation application, as jurisdiction to condone the delay was limited to 15 days, ultimately rejecting the appeal.
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TaxTMI 
TaxTMI 
