Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Condonation of delay in filing an appeal to the ITAT was allowed by the High Court on the ground that a 202 day delay arose from COVID 19 disruption and consequent commercial paralysis, which prevented timely prosecution; this finding led the court to restore the appellant's right to have the ITAT decide the appeal on merits. The court noted the appellant's contention that the appellate order below was passed without oral hearing and, to balance fairness, granted restoration subject to a monetary condition; consequence: the delay was condoned but the appellant must pay Rs.15,000 to the State Legal Services Authority within 15 days as a cost.
Condonation of delay in filing an appeal to the ITAT was allowed by the High Court on the ground that a 202 day delay arose from COVID 19 disruption and consequent commercial paralysis, which prevented timely prosecution; this finding led the court to restore the appellant's right to have the ITAT decide the appeal on merits. The court noted the appellant's contention that the appellate order below was passed without oral hearing and, to balance fairness, granted restoration subject to a monetary condition; consequence: the delay was condoned but the appellant must pay Rs.15,000 to the State Legal Services Authority within 15 days as a cost.
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