Home Highlights September 2012 Year 2012 This

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1. Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for...

2. 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...

3. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

4. 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...

5. 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...

6. Explanation versus bona finde explanation versus proper disclosure - Penalty under section 271(1)(c) - AT

7. Condonation of Delay - the appeal has been filed with a delay of more than 15 days after expiry of limitation. Jurisdiction to condone the delay is limited to 15 days,...

8. Condonation of delay in filing appeal - appeal filed after a delay of nine years, two months and 15 days - the applicant was facing financial crunch and the employees...

9. Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the...

10. Condonation of delay - delay of 280 days - sufficient cause - The Tribunal noted that the delay was due to the callous and lackadaisical approach of the appellant in not...

11. Condonation of delay in filing appeal - Or the appeal was filed within the time - Once the appellant had indicated in ST-IV form that the order was received by the...

12. Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days -...

13. Delayed adjudication of show cause notice - SCN issued in 2006 - adjudicated in 2018 - The Department has failed to put forth any justification or show any explanation...

14. 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...

15. Interest u/s 201(1A) - delay in deposit of TDS - month is a period of 30 days OR British Calendar Month - for purpose of computation of interest payable u/s 201(1A)(ii)...