Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
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The AT dismissed the application and ordered that interim protection against eviction and notices under the PMLA granted to the appellant shall not survive disposal of the appeal; attachment of movable and immovable property will continue subject to statutory procedure. The Tribunal held that pandemic-related exclusions of limitation periods and extraordinary restrictions on investigations justify treating post-order prosecutorial filings made after 365 days as maintainable, distinguishing default-bail jurisprudence as inapposite. The AT emphasized broader purposive effect of pandemic orders on investigative timelines and ruled that physical possession may be taken thereafter only upon exceptional reasons being shown. Application disposed of.
The AT dismissed the application and ordered that interim protection against eviction and notices under the PMLA granted to the appellant shall not survive disposal of the appeal; attachment of movable and immovable property will continue subject to statutory procedure. The Tribunal held that pandemic-related exclusions of limitation periods and extraordinary restrictions on investigations justify treating post-order prosecutorial filings made after 365 days as maintainable, distinguishing default-bail jurisprudence as inapposite. The AT emphasized broader purposive effect of pandemic orders on investigative timelines and ruled that physical possession may be taken thereafter only upon exceptional reasons being shown. Application disposed of.
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