PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Service of the Order-in-Original was proved by clear acknowledgement dated 07.02.2023, and the appellant's production of the signed order itself undermined the claim of late receipt. On that factual basis, the appeal filed before the Commissioner (Appeals) on 30.01.2025 was held to be far beyond the normal and statutorily condonable period. Applying Singh Enterprises, the Tribunal held that the Commissioner (Appeals), as a creature of statute, had no power to condone delay beyond the period expressly permitted by law. The plea on delayed service failed, and the appeal was dismissed as time-barred without examination of the merits.
Service of the Order-in-Original was proved by clear acknowledgement dated 07.02.2023, and the appellant's production of the signed order itself undermined the claim of late receipt. On that factual basis, the appeal filed before the Commissioner (Appeals) on 30.01.2025 was held to be far beyond the normal and statutorily condonable period. Applying Singh Enterprises, the Tribunal held that the Commissioner (Appeals), as a creature of statute, had no power to condone delay beyond the period expressly permitted by law. The plea on delayed service failed, and the appeal was dismissed as time-barred without examination of the merits.
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