Loading...

⚠ โœ•
❮ Top
☎ Help
Draft upto 3 replies to a
tax notice โ€” FREE ๐ŸŽ‰ โœ•

150 credits ยท 30 days

โ€ข Basic Search โ†’ 1 Credit
โ€ข Advanced Search โ†’ 3 Credits
โ€ข Drafter โ†’ 20 to extract + 25 per issue
(โ‰ˆ upto 2-3 drafts on us)

Already used our earlier 20-Credit Demo?
You are still eligible for this new 150-Credit Demo.

Activate your FREE Demo โ†’
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedbackโœ•

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search โœ•
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
โ•ณ
Add to...
You have not created any category. Kindly create one to bookmark this item!
โœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close โœ•
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
    Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
    RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruption...
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
    Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
    Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor g...
    Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
    Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
    GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
    Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
    Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
    Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
    E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
    Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
    Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
    Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
    GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
    Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
    Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

The NCLAT considered the applicability of time limitation for...

Appeal Time Limit Starts with Order Pronouncement; NCLAT Condones Delay Based on Flexible "Sufficient Cause" Standard.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC October 17, 2024 Case Laws AT
The NCLAT considered the applicability of time limitation for filing an appeal and whether there was sufficient cause for condonation of delay. It held that when an order is not pronounced in open court, the limitation period for filing an appeal does not commence, as per the Supreme Court's judgment in Sanjay Pandurang Kalate. Although the appellant claimed the order was not uploaded until 20.02.2024, the liquidator had communicated the order to the appellant on 25.01.2024. Therefore, the appellant could not claim that the limitation period would not begin at least from 25.01.2024. The expression "sufficient cause" is elastic, allowing courts to apply the law meaningfully to serve the ends of justice. The Supreme Court in Sheo Raj Singh vs. Union of India held that condonation of delay is a discretionary power, and its exercise depends on the sufficiency of the cause shown and the acceptability of the explanation, regardless of the length of delay. In the present case, no date of uploading was brought on record, so the limitation period could not be pegged to the date of uploading. However, since the appeal was filed on 02.03.2024, within 45 days from 25.01.2024 when the order was communicated, the NCLAT found sufficient cause to condone the delay.

Topics

Acts Income Tax