2022 (10) TMI 1072

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....ondent Through: Mr Satyakam, ASC. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) CM Appl. 44396/2022 1. Allowed, subject to just exceptions. CM Appl. 44397/2022 2. This is an application seeking condonation of delay in re-filing the appeal. The delay involved is 12 days. 2.1. Mr Satykam, who appears on behalf of the respondent, does not oppose the prayer made ....

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.... any loss to the exchequer by way of tax advantage on account of non-refund of input tax credit, due to sale of the set of product at a price lower than the actual purchase price, Assessing Authority shall be at liberty to proceed in accordance with law within the stipulated period from the date of communication of present decision, no doubt, after providing reasonable opportunity of being heard, ....

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....]. For the sake of convenience, the said provision is extracted hereafter: "76. Appeals to the Appellate Tribunal xxx xxx xxx (8) The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first - (a) advised the aggrieved person of the proposed order; (b) offered the person the opportunity to adduce such furt....