Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to lack of jurisdiction and COVID-19 pandemic. HC held compelling circumstances existed for condoning delay in filing application u/s 119(2)(b) before CBDT. Petition allowed, directing consideration of claim on merits.
Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to lack of jurisdiction and COVID-19 pandemic. HC held compelling circumstances existed for condoning delay in filing application u/s 119(2)(b) before CBDT. Petition allowed, directing consideration of claim on merits.
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