https://www.taxtmi.com/article/detailed?id=10817 The issue is whether the 120 day period in Section 130A(4) for the Tribunal to draw up and refer a statement of case to the High Court is mandatory or directory. The Bombay High Court construed the period as directory, stressing that treating it as mandatory could deprive a party of the statutory right to have a question of law considered when delay results from Tribunal inaction beyond the party's control. The court directed the Tribunal to file the statement and required the Department to provide outstanding papers, preserving the party's right to seek return or substitution of security if undue delay continues. en-us Thu, 17 Nov 2022 09:14:39 +0530 Thu, 17 Nov 2022 09:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10817 The issue is whether the 120 day period in Section 130A(4) for the Tribunal to draw up and refer a statement of case to the High Court is mandatory or directory. The Bombay High Court construed the period as directory, stressing that treating it as mandatory could deprive a party of the statutory right to have a question of law considered when delay results from Tribunal inaction beyond the party's control. The court directed the Tribunal to file the statement and required the Department to provide outstanding papers, preserving the party's right to seek return or substitution of security if undue delay continues. Articles Customs - Import - Export - SEZ Thu, 17 Nov 2022 09:14:39 +0530 https://www.taxtmi.com/article/detailed?id=10817