Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a statute provides a specific period within which an appeal must be filed, neither the Appellate Authority nor the High Court has the power to condone delays beyond that period. - It noted that the Notification No. 53 of 2023 extended the time for filing appeals under certain conditions, including the payment of specified amounts. - The Court directed the petitioner to file an appeal satisfying the conditions outlined in the notification before the stipulated time. It clarified that if the appeal met the conditions, it would be taken up and considered on its merits.
Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a statute provides a specific period within which an appeal must be filed, neither the Appellate Authority nor the High Court has the power to condone delays beyond that period. - It noted that the Notification No. 53 of 2023 extended the time for filing appeals under certain conditions, including the payment of specified amounts. - The Court directed the petitioner to file an appeal satisfying the conditions outlined in the notification before the stipulated time. It clarified that if the appeal met the conditions, it would be taken up and considered on its merits.
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