Home Highlights December 2014 Year 2014 This

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1. Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent...

2. Filing of appeal before Commissioner (Appeals) - time limit - Commissioner of Central Excise (Appeals) was justified in dismissing the appeal as barred by time. - HC

3. Dismissal of Section 9 for initiation of CIRP - Period of limitation - The Adjudicating Authority held that the debt was time-barred as per the Limitation Act. It noted...

4. Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224...

5. Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

6. Rejection of appeal - time limitation - as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the...

7. Refund of unutilised CENVAT Credit - barred by time limitation or not - appeal filed before wrong forum - The refund claim filed by the appellant is in time - As both...

8. Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the...

9. Exemption from Basic Customs Duty - import of Lithium-Ion Batteries falling under Customs Tariff Heading 85076000 - Time limitation for submission of Country of Origin...

10. Validity of assessment order - refund of BES - When the grounds for considering the appeal was the pendency of the appeal before the Tribunal, the Order of the...

11. Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of...

12. Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and...

13. Initiation of CIRP - time limitation - personal guarantors - It is submitted that Adjudicating Authority cannot be used as a Forum to recover a time barred debt - The...

14. Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court...

15. Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed...