COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
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HC upheld rejection of rectification application filed under Section 35C(2) of Central Excise Act, 1944. Following precedent set in Hongo India Pvt Ltd case, court affirmed that statutory time limits for rectification applications cannot be extended beyond six months prescribed period. Post-2002 amendment reduced time limit from four years to six months for rectification of apparent mistakes in Tribunal orders. Tribunal lacks discretionary power to condone delays beyond statutory period, as Section 5 of Limitation Act remains excluded. Absence of explicit provision for condonation of delay in Section 35C(2) means strict adherence to six-month limitation. Appeal dismissed as Tribunal acted within jurisdictional bounds in rejecting time-barred application.
HC upheld rejection of rectification application filed under Section 35C(2) of Central Excise Act, 1944. Following precedent set in Hongo India Pvt Ltd case, court affirmed that statutory time limits for rectification applications cannot be extended beyond six months prescribed period. Post-2002 amendment reduced time limit from four years to six months for rectification of apparent mistakes in Tribunal orders. Tribunal lacks discretionary power to condone delays beyond statutory period, as Section 5 of Limitation Act remains excluded. Absence of explicit provision for condonation of delay in Section 35C(2) means strict adherence to six-month limitation. Appeal dismissed as Tribunal acted within jurisdictional bounds in rejecting time-barred application.
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