Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
On an application for condonation of delay in filing Form 10B under section 119(2)(b), the HC held that the authority had to confine itself to the explanation for delay and could not reject relief on an unrelated ground. The petitioner had explained that the audit report was uploaded within time and that the delay arose only in portal acceptance or verification. By refusing condonation because the registration certificate under section 12AA was not produced, the authority exceeded the limited scope of inquiry. The order was quashed and the matter remanded for fresh consideration of the delay explanation alone.
On an application for condonation of delay in filing Form 10B under section 119(2)(b), the HC held that the authority had to confine itself to the explanation for delay and could not reject relief on an unrelated ground. The petitioner had explained that the audit report was uploaded within time and that the delay arose only in portal acceptance or verification. By refusing condonation because the registration certificate under section 12AA was not produced, the authority exceeded the limited scope of inquiry. The order was quashed and the matter remanded for fresh consideration of the delay explanation alone.
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