Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Delay in filing customs appeals beyond the statutory period of 60 days, plus the further condonable 30 days, cannot be condoned by the Commissioner (Appeals). The Tribunal found the explanation for delay factually inadequate because the affidavits lacked specific particulars and dates, and the appellants had not consistently claimed that both partners were outside India. Relying on Singh Enterprises, it held that section 5 of the Limitation Act is excluded where the statute fixes the maximum condonable period. The appeals were therefore upheld as time-barred, and the Commissioner (Appeals) had no jurisdiction to entertain them.
Delay in filing customs appeals beyond the statutory period of 60 days, plus the further condonable 30 days, cannot be condoned by the Commissioner (Appeals). The Tribunal found the explanation for delay factually inadequate because the affidavits lacked specific particulars and dates, and the appellants had not consistently claimed that both partners were outside India. Relying on Singh Enterprises, it held that section 5 of the Limitation Act is excluded where the statute fixes the maximum condonable period. The appeals were therefore upheld as time-barred, and the Commissioner (Appeals) had no jurisdiction to entertain them.
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