Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal's determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal's determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.
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