Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Section 128 of the Customs Act permits an appeal within 60 days of communication of the order, with only a further 30 days available for condonation by the appellate authority; beyond that outer limit, the authority lacks jurisdiction to entertain the appeal. The High Court upheld the Commissioner (Appeals) and Tribunal in refusing to admit appeals filed after the statutory period. It further held that this limitation does not create an absolute bar to constitutional relief under Article 226. As the delay showed no deliberate inaction or lack of bona fides and the merits had never been examined, the Court condoned the delay subject to costs, set aside the appellate orders, and directed restoration of the appeal for fresh decision on merits.
Section 128 of the Customs Act permits an appeal within 60 days of communication of the order, with only a further 30 days available for condonation by the appellate authority; beyond that outer limit, the authority lacks jurisdiction to entertain the appeal. The High Court upheld the Commissioner (Appeals) and Tribunal in refusing to admit appeals filed after the statutory period. It further held that this limitation does not create an absolute bar to constitutional relief under Article 226. As the delay showed no deliberate inaction or lack of bona fides and the merits had never been examined, the Court condoned the delay subject to costs, set aside the appellate orders, and directed restoration of the appeal for fresh decision on merits.
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