Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Challenge to dismissal of an excise appeal and refusal to restore the condonation application turned on whether "sufficient cause" existed for (i) the initial 98-day delay and (ii) the seven-year delay in seeking restoration. The record showed repeated negligence: belated filing, failure to file an affidavit despite directions, non-appearance, and an inordinate restoration delay. Financial constraint and closure of operations were treated as mere excuses, not a credible explanation, consistent with the principle that delay cannot be condoned absent bona fide diligence. The writ court found no grounds to interfere with the tribunal's discretionary refusal to condone/restore and dismissed the petition - HC
Challenge to dismissal of an excise appeal and refusal to restore the condonation application turned on whether "sufficient cause" existed for (i) the initial 98-day delay and (ii) the seven-year delay in seeking restoration. The record showed repeated negligence: belated filing, failure to file an affidavit despite directions, non-appearance, and an inordinate restoration delay. Financial constraint and closure of operations were treated as mere excuses, not a credible explanation, consistent with the principle that delay cannot be condoned absent bona fide diligence. The writ court found no grounds to interfere with the tribunal's discretionary refusal to condone/restore and dismissed the petition - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
