Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
CESTAT dismissed the appeal as infructuous. The Tribunal held that the prohibition order imposed under Regulation 23, CBLR, 2013 can operate independently of pending inquiry, but the Commissioner had conditioned suspension on the outcome of the inquiry; that conditional suspension was rendered otiose after the inquiry was dropped pursuant to a High Court order. The appellant did not seek extension or renewal of its registration under Regulation 72, CBLR, 2017, which expired on 21.03.2024. In view of the expired registration and absence of any extant cause of action, the impugned prohibition requires no interference and the appeal is dismissed as devoid of any subsisting relief.
CESTAT dismissed the appeal as infructuous. The Tribunal held that the prohibition order imposed under Regulation 23, CBLR, 2013 can operate independently of pending inquiry, but the Commissioner had conditioned suspension on the outcome of the inquiry; that conditional suspension was rendered otiose after the inquiry was dropped pursuant to a High Court order. The appellant did not seek extension or renewal of its registration under Regulation 72, CBLR, 2017, which expired on 21.03.2024. In view of the expired registration and absence of any extant cause of action, the impugned prohibition requires no interference and the appeal is dismissed as devoid of any subsisting relief.
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