Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Section 107(4) gives the Appellate Authority discretion to admit an appeal within the additional one-month condonable period if sufficient cause prevented timely filing. Where an appeal is presented within that period, the authority must examine the explanation for delay on its merits, including uncertainty created by overlapping statutory changes and portal-related constraints. Rejection as time-barred without properly considering that explanation is unsustainable. The appeal was therefore restored for fresh consideration on merits.
Section 107(4) gives the Appellate Authority discretion to admit an appeal within the additional one-month condonable period if sufficient cause prevented timely filing. Where an appeal is presented within that period, the authority must examine the explanation for delay on its merits, including uncertainty created by overlapping statutory changes and portal-related constraints. Rejection as time-barred without properly considering that explanation is unsustainable. The appeal was therefore restored for fresh consideration on merits.
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