https://www.taxtmi.com/caselaws?id=47059 The court dismissed the writ petitions challenging the penalty imposed by CEGAT, as the petitioner's claim under the Kar Vivad Samadhan Scheme was deemed time-barred. The court held that the mere presentation of papers to the Registry did not establish pending status, and due to procedural delays, the petition was not pending as of the crucial date. Consequently, the court rejected the petitioner's argument that admission before a specific date qualified for the scheme, leading to the dismissal of the writ petitions. en-us Wed, 31 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 16:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47059 The court dismissed the writ petitions challenging the penalty imposed by CEGAT, as the petitioner's claim under the Kar Vivad Samadhan Scheme was deemed time-barred. The court held that the mere presentation of papers to the Registry did not establish pending status, and due to procedural delays, the petition was not pending as of the crucial date. Consequently, the court rejected the petitioner's argument that admission before a specific date qualified for the scheme, leading to the dismissal of the writ petitions. Case-Laws Customs Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47059