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 September 2021 Year 2021 This

Condonation of delay in filing application - delay on the ground ...


Appellant's Appeal Dismissed for Over Three-Year Delay in Filing Without Justification u/s 5 Limitation Act.

September 14, 2021

Case Laws     Customs     AT

Condonation of delay in filing application - delay on the ground that the impugned order was not served - Even otherwise, it is evident from the said application that the appellant was aware on August 17, 2016 that an order had been passed on March 15, 2016 by the Commissioner after the personal hearing was conducted on March 8, 2016. Thus, when the appellant, even according to his own statement, was aware that an order had been passed on March 15, 2016, then the appellant should have taken immediate steps to obtain the order so that the appeal could be filed within the three months from the said date, but as it transpires the appeal was actually filed on October 25, 2019 after a period of almost three years and two months. - AT

View Source

 


 

You may also like:

  1. Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme...

  2. The Tribunal examined the maintainability of an application for initiating the Corporate Insolvency Resolution Process (CIRP) u/s 7 of the Insolvency and Bankruptcy Code...

  3. Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served....

  4. Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23...

  5. Initiation of CIRP - validity of condonation of delay of 1392 days in filing Section 7 Application - In the facts and circumstances of the present case, the delay of...

  6. Period of limitation for filing of Application for initiation of CIRP - an application under Section 7 of the IBC would not be barred by limitation, on the ground that...

  7. Initiation of CIRP - time limitation - In respect of the invoices raised in the year 2013 the prescribed period of limitation being three years in terms of Article 137...

  8. The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

  9. Initiation of CIRP - "The right to sue", therefore, accrues when a default occurs. If the default has occurred over three years prior to the date of filing of the...

  10. The High Court refused to condone the delay of 4486 days in filing an appeal against a money recovery decree. The delay was inordinate, and the appellant, a limited...

  11. Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone...

  12. 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...

  13. Re-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6 years - Prospective or retrospective amendment - 5 year period...

  14. Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section...

  15. Initiation of CIRP - Period of limitation - to be recognized from the date of NPA or Balance Sheet recognizing the debt - An application under Section 7 of the IBC would...

 

Quick Updates:Latest Updates