Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
CESTAT addressed condonation of delay and proof-of-delivery requirements in a service tax appeal: the Tribunal directed deposit of a cost to condone inordinate delay in filing the appeal and linked grant of appeal number to compliance; it recognised that statutory ''acknowledgement due'' evidence (AD card or Speed Post tracking showing actual receipt) is mandatory for proving service, and in its absence the department must maintain and produce such proof to prevent frivolous admissions; the Tribunal noted recovery steps including bank account freezing and directed communication of this order to CBIC for systemic remedy.
CESTAT addressed condonation of delay and proof-of-delivery requirements in a service tax appeal: the Tribunal directed deposit of a cost to condone inordinate delay in filing the appeal and linked grant of appeal number to compliance; it recognised that statutory ''acknowledgement due'' evidence (AD card or Speed Post tracking showing actual receipt) is mandatory for proving service, and in its absence the department must maintain and produce such proof to prevent frivolous admissions; the Tribunal noted recovery steps including bank account freezing and directed communication of this order to CBIC for systemic remedy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
