GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 885 - PUNJAB AND HARYANA HIGH COURT

2016 (3) TMI 885 - PUNJAB AND HARYANA HIGH COURT - TMI - Period of limitation - Condonation of delay of 124 days - Section 5 of the Limitation Act, 1963 - Held that:- the appeal before the Tribunal against the order of DETC(A) could not be filed in time due to the death of the representative of the company dealing with the matter. When the charge was taken over by another person, immediately thereafter, steps for filing of appeal before the Tribunal were taken. There was no malafide intention on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

an application under Section 5 of the Limitation Act, 1963 for condonation of delay of 45 days in filing the appeal. 2. Notice of the application was given to the respondent. For the reasons stated in the application and after hearing learned counsel for the parties, the delay of 45 days in filing the appeal is condoned. CM stands disposed of. VATAP No.2 of 2016 3. This appeal has been preferred by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short, the PVAT Act ) ag .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of 124 days should have been condoned as the same occurred because of the death of the representative of the company? iv) Whether in the facts and circumstances of the case, the order Annexure A.6 is contradictory and perverse? 4. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant sold frozen lemon concentrate to M/s Epicu Agro Products Pvt. Limited, Village, Mohra, Ambala vide invoice dated 28.4.2009. The goods were transpo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version