Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Belated filing of the audit report in Form No.10B raised the legal issue of condonation of delay under Section 119(2)(b); the HC applied the principle that bona fide reasons and pandemic-related regulatory extensions justify condonation and considered genuine hardship to the assessee from denial of exemption under Section 11. The court found COVID-19 disruptions and timely extensions by authorities established bona fides, held that failure to condone would cause genuine hardship, quashed the rejection of the condonation application and directed reprocessing of the return for assessment year 2020-2021.
Belated filing of the audit report in Form No.10B raised the legal issue of condonation of delay under Section 119(2)(b); the HC applied the principle that bona fide reasons and pandemic-related regulatory extensions justify condonation and considered genuine hardship to the assessee from denial of exemption under Section 11. The court found COVID-19 disruptions and timely extensions by authorities established bona fides, held that failure to condone would cause genuine hardship, quashed the rejection of the condonation application and directed reprocessing of the return for assessment year 2020-2021.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
