Search Results for "Extended limitation"

Trending :

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Extended limitation"

1841 result(s) found

Home Search Results

Scroll Down To Discover

Found 1841 result(s)

High Court

Bombay High Court Dismisses Revenue Appeal in Customs Mis-declaration Case — Extended Limitation Period Not Invocable Without Proof of Fraud or Collusion. Importer's Mis-declaration for Claiming Notification Benefit Does Not Automatically Attract Penalty Under Section 114A of Customs Act, 1962.

22 Sep 2005

The appeal was filed by the Commissioner of Customs (Revenue) against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) w...

High Court

Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

6 Dec 2024

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...

High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Classification Dispute — Extended Limitation Period Not Invokable Without Evidence of Suppression. CESTAT's finding that there was no misdeclaration or suppression of facts by the importer upheld, and the demand for differential duty beyond normal period was barred by limitation under Section 28 of the Customs Act, 1962.

21 Sep 2022

The Principal Commissioner of Customs (Import) filed an appeal under Section 130 of the Customs Act, 1962 against an order of the Customs Excise and S...

High Court

Gujarat High Court Quashes Reassessment Notice as Time-Barred Due to Non-Compliance with Surviving Time Limit Under Rajeev Bansal. Reopening Under Section 148 Beyond the Computed Period Under the Old Regime's Extended Provisions Declared Invalid.

3 Mar 2026

The Southern Gujarat Chamber Trade and Industries Development Centre filed a writ petition under Article 226 of the Constitution of India challenging ...

High Court

High Court of Bombay Considers Service Tax Demand on Repair and Maintenance of Roads and Runways. The petition challenged the order-in-original classifying road repair under taxable service and imposing tax, interest, and penalties under the Finance Act, 1994, with the court examining the impact of retrospective exemption under the Finance Act, 2012.

18 Jul 2016

The petitioner, a company incorporated under the Companies Act, 1956, engaged in construction, repair, and maintenance of roads and runways, held serv...

Supreme Court

Supreme Court Disposes of Miscellaneous Application in Suo Motu Limitation Extension Case with Final Directions. The Court excluded the period from 15.03.2020 to 02.10.2021 in computing limitation under general and special laws, providing a 90-day period from 03.10.2021 for cases where limitation expired, and applied this to specific statutes including Arbitration and Conciliation Act, 1996, and Negotiable Instruments Act, 1881.

23 Sep 2021

The Supreme Court of India, in suo motu proceedings initiated due to the COVID-19 pandemic, addressed the extension of limitation periods for legal pr...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

1 Jan 1970

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

High Court

Madras High Court Allows Final Decree Application in Mortgage Suit Despite Limitation — Time Spent in Earlier Litigation Excluded Under Section 14 of Limitation Act. The court held that the plaintiff's final decree application was within limitation as the period during which the defendant challenged the ex parte decree was excluded under Section 14 of the Limitation Act, 1963.

29 Jan 2026

The case arises from a mortgage suit filed by M/s. Visu Financiers (plaintiff) against G. Sundararaj (defendant) for recovery of money due on a mortga...

Supreme Court

Supreme Court Dismisses Appeal Against Arbitral Award Challenge as Barred by Limitation — Section 4 of Limitation Act Does Not Extend 30-Day Condonable Period Under Section 34(3) of Arbitration Act When It Expires During Court Vacation. The Court held that Section 4 of the Limitation Act applies only to the 3-month prescribed period, not to the 30-day condonable period under the proviso to Section 34(3), and Section 10 of the General Clauses Act is inapplicable.

1 Jan 2025

The case involves an appeal by My Preferred Trans Formation & Hospitality Pvt. Ltd. and another against M/s Faridabad Implements Pvt. Ltd. arising fro...

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Case on Limitation Issue - Extended Period Invoked for Differential Duty Demand Based on Transfer of Advance Licenses. The Court remanded the matter to CESTAT for fresh consideration on whether the assessee's bonafide belief based on a Tribunal decision later reversed by the Supreme Court precludes invocation of extended period under Section 11A(1) proviso of Central Excise Act, 1944.

4 Jul 2023

The present appeals were filed by the Commissioner of Central Excise and Customs against the order of the Customs, Excise & Service Tax Appellate Trib...

1 2 3

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)