Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation.
Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation.
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