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...
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CESTAT allowed the appeal by remand, setting aside the impugned order of the Commissioner (Appeals) and condoning a 36-day delay. The Tribunal held the limitation for filing an appeal under s.128 must be computed from communication of a speaking order by the Assessing Officer, not merely from the date of provisional assessment of the bill of entry. As the Appellant had requested a speaking order and received no response, the appeal was within time. The matter is remitted to the Commissioner (Appeals) to pass a decision conforming to s.128A(4), and to make further enquiries, if necessary under s.128A(3), and dispose of the appeal within four months.
CESTAT allowed the appeal by remand, setting aside the impugned order of the Commissioner (Appeals) and condoning a 36-day delay. The Tribunal held the limitation for filing an appeal under s.128 must be computed from communication of a speaking order by the Assessing Officer, not merely from the date of provisional assessment of the bill of entry. As the Appellant had requested a speaking order and received no response, the appeal was within time. The matter is remitted to the Commissioner (Appeals) to pass a decision conforming to s.128A(4), and to make further enquiries, if necessary under s.128A(3), and dispose of the appeal within four months.
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