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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC dismissed the writ petition filed by the petitioner company, holding that appeals under Section 107 of the Act are subject to the statutory limitation (four months under ss.107(1) and (4)) and that the delay in filing could not be condoned. The court relied on prior co-ordinate bench precedent affirming strict adherence to the limitation period. Findings of no breach of natural justice were recorded, as the petitioner had participated in the proceedings and received the Order-in-Original. The petitioner's reliance on the alleged illegibility of the order was rejected as a procedural remedy available to the petitioner which was not availed. Petition accordingly dismissed and matters disposed.
The HC dismissed the writ petition filed by the petitioner company, holding that appeals under Section 107 of the Act are subject to the statutory limitation (four months under ss.107(1) and (4)) and that the delay in filing could not be condoned. The court relied on prior co-ordinate bench precedent affirming strict adherence to the limitation period. Findings of no breach of natural justice were recorded, as the petitioner had participated in the proceedings and received the Order-in-Original. The petitioner's reliance on the alleged illegibility of the order was rejected as a procedural remedy available to the petitioner which was not availed. Petition accordingly dismissed and matters disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
