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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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the impugned order. Despite the provision stating that the limitation period commences from the date of passing the order, the court held that since there is a provision for filing an appeal, it necessarily implies that the factual aspects shall be examined by the Appellate Authority. Consequently, the petition was disposed of, allowing the petitioner to file an appeal against the impugned order within the prescribed time limit from the date of receiving the order's communication.
The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the impugned order. Despite the provision stating that the limitation period commences from the date of passing the order, the court held that since there is a provision for filing an appeal, it necessarily implies that the factual aspects shall be examined by the Appellate Authority. Consequently, the petition was disposed of, allowing the petitioner to file an appeal against the impugned order within the prescribed time limit from the date of receiving the order's communication.
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