Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of their request to amend a Bill of Entry was dismissed by the Commissioner of Customs (Appeals) due to being filed after the prescribed time limit. The appellant failed to provide sufficient cause for the delay, resulting in the dismissal of the appeal before the Tribunal also.
condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of their request to amend a Bill of Entry was dismissed by the Commissioner of Customs (Appeals) due to being filed after the prescribed time limit. The appellant failed to provide sufficient cause for the delay, resulting in the dismissal of the appeal before the Tribunal also.
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