Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Section 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appellant shows sufficient cause, and that discretionary period is exhaustive; courts constitutional writ jurisdiction cannot be used to further extend the statutory timeline beyond the total 120 days. Reasons not meeting the sufficient cause standard will not support condonation. Where an alternative efficacious remedy in the statute has been availed, the validity of the original demand order cannot be re-opened via a collateral constitutional challenge. Taxing statutes operate within strict time frames, placing a duty on taxpayers to monitor proceedings and verify orders on the portal.
Section 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appellant shows sufficient cause, and that discretionary period is exhaustive; courts constitutional writ jurisdiction cannot be used to further extend the statutory timeline beyond the total 120 days. Reasons not meeting the sufficient cause standard will not support condonation. Where an alternative efficacious remedy in the statute has been availed, the validity of the original demand order cannot be re-opened via a collateral constitutional challenge. Taxing statutes operate within strict time frames, placing a duty on taxpayers to monitor proceedings and verify orders on the portal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
