Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The High Court interpreted the phrase "where it is possible to do so" u/s 11A(1) of the Central Excise Act, 1944, ruling that it allows flexibility only in exceptional circumstances beyond the Adjudicating Authority's control. The legislative intent behind Section 11A(11) emphasizes timely adjudication. The Court held that the 6-month or 2-year limitation cannot be extended to over 7 years. Citing K.M Sharma Vs. I.T.O, it stressed strict construction of fiscal statutes for certainty. Delay impacts Article 14 of the Constitution; a reasonable time frame of 5 years u/s 11A is upheld. The Court found a 7-year delay unreasonable, emphasizing completion within the statutory 5-year limit. The application was allowed.
The High Court interpreted the phrase "where it is possible to do so" u/s 11A(1) of the Central Excise Act, 1944, ruling that it allows flexibility only in exceptional circumstances beyond the Adjudicating Authority's control. The legislative intent behind Section 11A(11) emphasizes timely adjudication. The Court held that the 6-month or 2-year limitation cannot be extended to over 7 years. Citing K.M Sharma Vs. I.T.O, it stressed strict construction of fiscal statutes for certainty. Delay impacts Article 14 of the Constitution; a reasonable time frame of 5 years u/s 11A is upheld. The Court found a 7-year delay unreasonable, emphasizing completion within the statutory 5-year limit. The application was allowed.
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