Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The Supreme Court upheld the dismissal of the refund claim as time barred, affirming that the limitation period commenced from the "date of service" of the finalization of provisional assessment under section 27(1B)(c) of the Customs Act, 1962. The Court concurred with the High Court's finding that the tribunal appropriately considered the documentation notifying the assessee of the finalization. Exercising jurisdiction under Article 136 of the Constitution, the SC found no grounds to interfere with the impugned order. Consequently, the special leave petition was dismissed, finalizing the rejection of the refund claim on limitation grounds.
The Supreme Court upheld the dismissal of the refund claim as time barred, affirming that the limitation period commenced from the "date of service" of the finalization of provisional assessment under section 27(1B)(c) of the Customs Act, 1962. The Court concurred with the High Court's finding that the tribunal appropriately considered the documentation notifying the assessee of the finalization. Exercising jurisdiction under Article 136 of the Constitution, the SC found no grounds to interfere with the impugned order. Consequently, the special leave petition was dismissed, finalizing the rejection of the refund claim on limitation grounds.
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