Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
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Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
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