Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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...
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The article addresses maintainability of appeals under the proviso to Section 129A(1), holding that the Tribunal may exercise discretion to refuse admission where the penalty determined by the impugned order falls below the monetary threshold of two lakh rupees; accordingly the appeals were dismissed as not maintainable. It also affirms a legal presumption of service under the General Clauses Act, treating speed-post dispatch as delivery and finding no rebuttal to delay/limitation objections. The Tribunal did not consider the merits of the penalty, and its dismissal does not approve the penalty imposed.
The article addresses maintainability of appeals under the proviso to Section 129A(1), holding that the Tribunal may exercise discretion to refuse admission where the penalty determined by the impugned order falls below the monetary threshold of two lakh rupees; accordingly the appeals were dismissed as not maintainable. It also affirms a legal presumption of service under the General Clauses Act, treating speed-post dispatch as delivery and finding no rebuttal to delay/limitation objections. The Tribunal did not consider the merits of the penalty, and its dismissal does not approve the penalty imposed.
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