Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
A liberal approach governs condonation where refusal would defeat substantial justice, and the death of the authorised representative handling the assessee's tax matters in the faceless regime constituted sufficient cause for the 430-day delay. The Court also held that a jurisdictional objection that reassessment may be void for want of approval under law cannot be excluded by a rigid or hyper-technical limitation analysis. By refusing condonation solely for lack of documentary support and not addressing the pleaded defect, the Tribunal misdirected itself. The delay was condoned, the limitation dismissal was set aside, and the appeal was remanded for fresh adjudication, with the Section 151 validity issue to be decided as a preliminary issue.
A liberal approach governs condonation where refusal would defeat substantial justice, and the death of the authorised representative handling the assessee's tax matters in the faceless regime constituted sufficient cause for the 430-day delay. The Court also held that a jurisdictional objection that reassessment may be void for want of approval under law cannot be excluded by a rigid or hyper-technical limitation analysis. By refusing condonation solely for lack of documentary support and not addressing the pleaded defect, the Tribunal misdirected itself. The delay was condoned, the limitation dismissal was set aside, and the appeal was remanded for fresh adjudication, with the Section 151 validity issue to be decided as a preliminary issue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
