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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
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The HC condoned a one-day delay in filing an appeal against an ex parte assessment order, which was originally due on a Sunday, a public holiday. The petitioner filed the appeal the following day, exceeding the prescribed period by one day. The respondent rejected the appeal for being time-barred. The HC found the reason for the delay genuine and held that the delay warranted condonation. Consequently, the rejection order was set aside, and the delay was formally condoned, allowing the appeal to proceed. The petition was disposed accordingly.
The HC condoned a one-day delay in filing an appeal against an ex parte assessment order, which was originally due on a Sunday, a public holiday. The petitioner filed the appeal the following day, exceeding the prescribed period by one day. The respondent rejected the appeal for being time-barred. The HC found the reason for the delay genuine and held that the delay warranted condonation. Consequently, the rejection order was set aside, and the delay was formally condoned, allowing the appeal to proceed. The petition was disposed accordingly.
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