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
Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Condonation of 67 days delay in filing the appeal before the ...


Tribunal Rejects Revenue's 67-Day Appeal Delay; Insufficient Justification for Extension Underlines Strict Compliance.

November 14, 2019

Case Laws     Service Tax     HC

Condonation of 67 days delay in filing the appeal before the CESTAT by the Revenue - The occasion to adopt a liberal approach in matters of condonation of delay would only arise if some cause is made out for the delay - Therefore, the view taken by the Tribunal in the present facts cannot be said to be perverse

View Source

 


 

You may also like:

  1. Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

  2. The assessee filed a belated Form No. 67 for claiming Foreign Tax Credit (FTC). The issue was whether the procedural requirement of filing Form No. 67 was directory or...

  3. The ITAT rejected the Revenue's appeal concerning disallowance of exemption under s.10(23C)(vi). The Tribunal accepted the assessee's contention that the AO failed to...

  4. The Appellate Tribunal considered the denial of Foreign Tax Credit (FTC) due to late filing of Form 67. The return of income for AY 2021-22 was filed on 13.10.2021, with...

  5. Foreign tax credit claim for doubly taxed foreign sourced salary income was denied due to belated filing of Form No. 67. The Tribunal allowed the assessee's claim,...

  6. Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated...

  7. The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand...

  8. The HC ruled in favor of the petitioner, ordering the release of seized goods upon deposit of the valuation amount. The court found that the respondent failed to provide...

  9. The assessee, a salaried employee working for Tessolve Semiconductor Pvt. Ltd. and Tessolve Inc., earned income from salary, house property, capital gains, dividend, and...

  10. The High Court dismissed the petition challenging the provisional attachment of the petitioner's bank accounts u/s 83(1) of the CGST/DGST Act. The court held that the...

  11. Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source country - Form No.67 was not filed before the due date of filing of return of income - While the...

  12. Denial of Foreign Tax Credit (FTC) claimed u/s. 90 - there was delay in furnishing Form 67 - The Tribunal referred to a similar case where Form 67 was not filed before...

  13. CESTAT adjudicated a dispute involving self-credit and CENVAT credit claims. The tribunal comprehensively examined allegations of erroneous refund and excess credit...

  14. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

  15. The Income Tax Appellate Tribunal examined the determination of net profits from contract business, rejection of books of accounts, and addition u/s 40(a)(ia) for...

 

Quick Updates:Latest Updates