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Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
CX - Condonation sought for delay in filing appeal on ground of Annual General Transfer is not maintainable: CESTAT

By TIOL News Service

MUMBAI, APR 26, 2014: YOU have to hand it over to the Revenue for coming out with innovative excuses to justify the delay in filing an appeal on time.

The commonest reason given is that the file was lost and had to be reconstructed. If this does not work, the next would be that the concerned officer had misplaced the file. Another reason would be that the office premises was shifted due to re-organization of the Commissionerate and probably the files of various sections were mixed up and only after searching high and low was it found and, therefore, the delay. Or that the matter involved was an old one and it took time to trace out the linked-file.

In the present case, there was a delay in filing the appeal against the order of the Commissioner(Appeals). How much was the delay is not forthcoming in the CESTAT order for the simple reason that it is not forthcoming even in the application filed by the Revenue seeking condonation of delay.

Nonetheless the 'sole' reason given for the "delay" was that the yearly "ritual" of Annual General Transfers was being conducted in the Commissionerate/Zone and, therefore, the papers sent to the lower formations for obtaining comments were delayed. Obviously, the officers were packing up, some enthusiastically and others ruing their transfer!

The Bench observed that no details were given when the papers were sent and when the AGT took place.

Holding that the application did not meet the basic requirements of a COD application, the same was dismissed as non-maintainable.

One thing is sure…the story will not end here!

(See 2014-TIOL-644-CESTAT-MUM)


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