Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
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