Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
The appellate authority had no power to condone delay beyond the statutory limit under Section 107, so its refusal to entertain the belated appeal was upheld. The High Court, however, found that the original adjudication order had not been properly communicated and the petitioner should not be left without a remedy. Exercising writ jurisdiction under Article 226 and applying the principle recognised in Tecnimont Private Limited, the Court condoned the delay independently, permitted revival of the appeal, and directed that the matter be decided on merits in accordance with law.
The appellate authority had no power to condone delay beyond the statutory limit under Section 107, so its refusal to entertain the belated appeal was upheld. The High Court, however, found that the original adjudication order had not been properly communicated and the petitioner should not be left without a remedy. Exercising writ jurisdiction under Article 226 and applying the principle recognised in Tecnimont Private Limited, the Court condoned the delay independently, permitted revival of the appeal, and directed that the matter be decided on merits in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
