Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Reopening of appeal - power to review its own order - such ...

Case Laws     Customs

December 4, 2019

Reopening of appeal - power to review its own order - such taking up of the Appeal was a result of miscommunication. It is obvious that the factum of disposal of the Appeal by order dated 10th July, 1998 was not brought to the notice of the Tribunal, either by the SDR or the staff of the Tribunal. - Order set aside - Earlier order shall prevail.

View Source

 


 

You may also like:

  1. Rejection of declaration for Tax Relief under the provisions of Sabka Vikas [Legacy Dispute Resolution) Scheme, 2019 - mistake apparent on record or sufficient reasons...

  2. Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

  3. The review petition challenges the order imposing interest liability over the withheld amount and cost on the Managing Director. The court held that reviewing an order...

  4. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  5. Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing...

  6. Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed...

  7. Review of order - Levy of penalty - grounds for review are that the imposition of penalty by the authorities is not automatic and the same can be imposed only when there...

  8. Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning,...

  9. Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

  10. Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

  11. Petition challenging validity of reopening assessment u/s 148 dismissed. No final order passed, jurisdictional issue raised for first time in review petition. Statutory...

  12. The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

  13. Validity of review order - Period of limitation - It cannot be understood what prevented the Department from submitting before the Commissioner (Appeals) that the...

  14. The review petition filed u/s 114 read with Order XLVII Rule 1 of the Code of Civil Procedure, 1908 was dismissed as the petitioner failed to establish any mistake or...

  15. Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

 

Quick Updates:Latest Updates