Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
