Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC allowed the petition challenging CBDT's rejection of delay condonation for income tax return filing. The court found no lapse by the petitioner and determined that non-condonation would cause genuine hardship, potentially frustrating the resolution plan approved by NCLT. The impugned order dated 3.11.2023 rejecting the application under section 119(2)(b) for Assessment Years 2018-19 and 2019-2020 was quashed and set aside, effectively permitting the corporate debtor to carry forward previous year's losses as per the resolution plan.
HC allowed the petition challenging CBDT's rejection of delay condonation for income tax return filing. The court found no lapse by the petitioner and determined that non-condonation would cause genuine hardship, potentially frustrating the resolution plan approved by NCLT. The impugned order dated 3.11.2023 rejecting the application under section 119(2)(b) for Assessment Years 2018-19 and 2019-2020 was quashed and set aside, effectively permitting the corporate debtor to carry forward previous year's losses as per the resolution plan.
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