Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
The dominant issue was whether the statutory appeal was filed within the limitation period prescribed under Section 128(1) of the Customs Act, 1962, and within the further condonable period available to the appellate authority. The tribunal held that the appellant admittedly became aware of the order on 16.08.2021, yet filed the appeal well beyond the maximum period that could be condoned, and the Commissioner (Appeals) therefore lacked jurisdiction to entertain it, consistent with the principle that delay beyond the statutorily condonable limit cannot be excused. Consequently, the appeal was dismissed as time-barred. - CESTAT
The dominant issue was whether the statutory appeal was filed within the limitation period prescribed under Section 128(1) of the Customs Act, 1962, and within the further condonable period available to the appellate authority. The tribunal held that the appellant admittedly became aware of the order on 16.08.2021, yet filed the appeal well beyond the maximum period that could be condoned, and the Commissioner (Appeals) therefore lacked jurisdiction to entertain it, consistent with the principle that delay beyond the statutorily condonable limit cannot be excused. Consequently, the appeal was dismissed as time-barred. - CESTAT
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