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...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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