Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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NCLAT dismissed the appeal, finding the delay of 2659 days in filing the appeal was unjustifiable and beyond the statutorily prescribed 90-day limitation period. The tribunal held that the appellant failed to demonstrate sufficient cause for the extensive delay, noting a lack of diligence in tracking proceedings and missing critical procedural timelines. The application for condonation of delay was rejected, emphasizing the appellant's responsibility to maintain procedural punctuality and timely pursue legal remedies within the prescribed statutory framework.
NCLAT dismissed the appeal, finding the delay of 2659 days in filing the appeal was unjustifiable and beyond the statutorily prescribed 90-day limitation period. The tribunal held that the appellant failed to demonstrate sufficient cause for the extensive delay, noting a lack of diligence in tracking proceedings and missing critical procedural timelines. The application for condonation of delay was rejected, emphasizing the appellant's responsibility to maintain procedural punctuality and timely pursue legal remedies within the prescribed statutory framework.
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