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VAT - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

It is astonishing that, Tribunal dismissed restoration ...

VAT and Sales Tax

September 16, 2015

It is astonishing that, Tribunal dismissed restoration application for such simple reason that, same has been filed by partner, who is not competent to file such application – Tribunal ought not have adopted such hyper-technical approach - HC

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  1. Application for restoration of appeal filed after almost 16 years - Application for restoration is to be made within three months from the dismissal of the appeal - AT

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  4. Enhancement of the income of the partners - partners did not file any return pursuant to the order passed by the Settlement Commission - reopening of assessment -...

  5. Restoration of appeal - CESTAT dismissed the appeal for non compliance of stay order - the delay of 5 days in depositing the amount is condoned - appeal restored before...

  6. Restoration of appeal - approval for delayed receipt of foreign exchange received late - tribunal dismissed the appeal for non-compliance of order of pre-deposit - ...

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  8. Condonation of delay in filing this Anti-Dumping Appeal - The appellant concealed material relevant facts from the Tribunal since the appellant has not stated that four...

  9. Seeking restoration of appeal - application for restoration of appeal has been filed after more than six years - Any decision regarding action under the Customs Act...

  10. Restoration of appeal - failure to comply with the requirement of pre-deposit prescribed in section 35F - There is no justification for restoration of the appeal that...

 

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