Home Highlights January 2014 Year 2014 This

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1. Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

2. Condonation of delay in filing appeal before the Appellate Authority - Levy of penalty u/s 129(1)(b) - The fact that there is an upper limit of only one month provided...

3. Condonation of delay in filing appeal - three months prescribed period and one month condonable period - Hon'ble Supreme Court has made it clear that what was extended...

4. Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months...

5. Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under...

6. Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

7. Appointment of Arbitrator in applications - notified claims or not - Section 11(6) of the Arbitration Act - It is observed that the learned Arbitrator shall first decide...

8. Levy of interest for late deposit of TDS for two months instead of one month - delay of few days - the question of levy of interest for the second month can arise only...

9. Amendment of section 73 - Service Tax - The limitation period for recovery of service tax not levied or paid or short- levied or short paid or erroneously refunded, for...

10. Detention of goods - first respondent directed to complete the adjudication within one month from the date of receipt of a copy of this judgment - HC

11. Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

12. Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order,...

13. Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

14. Stay petition - recovery proceedings - condition of deposit of 25% within a period of six months - CIT(A) directed to hear the appeal within a period of six months as...

15. Determination of normal period of limitation - Extension of period from 18 months to 30 months - The amendment will not put life into dead cases but those which are...