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VAT - If notice for completing assessment issued within limitation, then assessment order is within time even if passed beyond period of three years: HCGST - Cancellation of registration of GST has cascading effect on all other businessman who are receiving the goods from the registered person - Delay in filing appeal is condoned as petitioner has already made pre-deposit: HCGST - Impugned order was not reflecting under the tab 'view notices and orders' - Consequently, petitioner being unaware of the same could not contest validity within limitation period - Order set aside: HCGST - Respondents are well within their rights to levy GST on the royalty paid by the mineral concession holder for any mining concession granted by the State: HCDRI canon - Sleuths in SnagACC appoints two new Members for CBICJharkhand Assembly polls – voting underway for 43 seatsIndia-Russia discuss cooperation in Pulses tradeMHA tells House Panel that only 38 civilians lost their lives in North-East in 2023; skips mention of ManipurBoost for Make in India - Integrated Manufacturing Cluster coming up at GayaBangladesh seeks help for Interpol for arresting ousted PM HasinaNFRA recomments revising SCQ1, SQM1 & SQM2 standardsElon Musk, Vivek Ramaswamy to run new Department of Government Efficiency in USAPFRDA invites bid for System Integrator for PFRDA Connect websiteTaliban appoints Ikramuddin Kamil as Acting Consul at MumbaiWith 11% growth, PSBs perform well in 1st half of FY 2024-25CBIC notifies Customs Tariff rates for Gold, Silver and crude oilCBDT notifies PNG Regulatory Board under Section 10(46A)(a) of I-T ActCBIC notifies ICD at Jajpur, OdishaI-T - Non-addition of any income on account of same being interest commensurate with TDS deposits, or making further enquiries would not confer PCIT with jurisdiction to pass an order u/s 263 : HCI-T - If there is settlement arrived at between members of Hindu undivided family, then cost with reference to acquisition of property would have to be assessed as per Sec 49(1)(i): HCI-T - Joint venture undertaking which was awarded a contract for full-fledged development of Airport, can be said to be 'developer' eligible for deduction u/s 80-IA(4): HCI-T - If tax is deductible at source, then assessee shall not be called upon to pay tax himself to extent to which tax has been deducted from that income: HCI-T - Revenue authorities are not justified in continuing retention of books of accounts and other documents contrary to provision of Sec 132(8): HC

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Policeman, Prosecutor and Judge - all rolled into one - DRI to Adjudicate?


Condonation of delay in filing appeal

Ref: TIOL-DDT 2410 dated 05.08.2014 regarding Cadre Review in CBEC.
The increase in the number of officers will not enhance the quality of work. An interesting example in this matter is Tribunal’s decision in the case of CCE, Delhi-III v/s Honda Motorcycles & Scooters India (P) Ltd. as reported in 2014 (305) ELT 140 (Tri.-Del) in which the Hon’ble Tribunal has condoned the delay of 199 days in filing appeal by the Department.
As per the facts contained in Para 5 and Para 6 of this decision, an Order-in-Appeal was reviewed and a note was put up by the Assistant Commissioner (Judicial) for filing an appeal against the said Order-in-Appeal. The Commissioner signed on the note-sheet with the remarks “Accepted” but this was misconstrued by the Departmental Officers as acceptance of the Order-in-Appeal. Hence appeal was not filed, when an enquiry was made by the Divisional Office about the outcome of the Review proceedings, the appeal was filed before the Tribunal with condonation of delay application. The Tribunal accepted the explanation offered by the Revenue, the appellant being a Government Department, as sufficient cause for condoning the delay.
Why these highly qualified Officers selected by UPSC and trained at NACEN ignore the fact that they are not attempting objective type questions while doing Office work? If the Commissioner concerned would have written the words “Proposal for Review accepted” or “Appeal may be filed” on the note-sheet, the delay of 199 days could have been averted.
*Pankaj Jaroli

pankaj jaroli 05/08/2014

 

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