Liquidator can institute proceedings against personal guarantors when appeal was made within Prescribed Limitation Period: NCLT rules in favour of UCO Bank [Read Order]
In a ruling in favour of UCO bank, the National Company Law Tribunal (NCLT) held that the appeal falls within the ambit of the limitation period as...
![Redemption of Goods Denied based on Limitation Period u/s 125 of Customs Act: Delhi HC directs to Release Seized Currency [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-high-court-Redemption-of-Goods-Seized-Currency-Customs-Act-Limitation-Period-Seized-currency-release-Delhi-HC-TAXSCAN.jpg "Redemption of Goods Denied based on Limitation Period u/s 125 of Customs Act: Delhi HC directs to Release Seized Currency [Read Order]")
![Income Tax Notice issued u/s 148 on last date of Limitation Period not Time Barred: Delhi HC Dismisses Review Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-Tax-Notice-Income-Tax-Notice-Issued-Last-Date-of-Limitation-Period-Limitation-Period-Delhi-HC-Dismisses-Review-Petition-TAXSCAN.jpg "Income Tax Notice issued u/s 148 on last date of Limitation Period not Time Barred: Delhi HC Dismisses Review Petition [Read Order]")
![Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AOs order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collect-TCS-on-Sale-of-Metal-Scrap-TCS-Sale-of-Metal-Scrap-Metal-Scrap-Limitation-Period-ITAT-AOs-order-ITAT-Quashes-AOs-order-taxscan.jpg "Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AOs order [Read Order]")
![Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Failure-Submit-date-of-Communication-Date-of-Communication-Date-of-Communication-of-Order-Order-Limitation-Period-CESTAT-Favour-of-Usha-Internationals-taxscan.jpg "Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]")
![Limitation Period to file Appeal begins when Order is Uploaded in GST Portal: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Limitation-Period-Appeal-Order-Order-is-Uploaded-in-GST-Portal-GST-Portal-Gujarat-High-Court-taxscan.jpg "Limitation Period to file Appeal begins when Order is Uploaded in GST Portal: Gujarat HC [Read Order]")
Date on which Order was Pronounced and Time taken to provide Certified Copy excluded from Limitation Period for Appeal to NCLAT: SC [Read Judgement]
The Supreme Court (SC) of India ruled that the date on which order was pronounced and the time taken to provide certified copy is excluded from the limitation period for appeal to the National...
![Penalty u/s 271D cannot be Imposed after the Expiry of larger Period of Limitation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Imposed-after-the-Expiry-Expiry-Expiry-of-larger-Period-of-Limitation-Limitation-ITAT-Income-Tax-Taxscan.jpg "Penalty u/s 271D cannot be Imposed after the Expiry of larger Period of Limitation: ITAT [Read Order]")
Defect of a belated Jurisdictional Notice is not Curable u/s 292B of the Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the defect of a belated jurisdictional notice is not curable under section 292B of the Income Tax Act, 1961. The assessee...
![Defect of a belated Jurisdictional Notice is not Curable u/s 292B of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-Chennai-Jurisdictional-Notice-Income-Tax-Act-ITAT-Taxscan.jpeg "Defect of a belated Jurisdictional Notice is not Curable u/s 292B of the Income Tax Act: ITAT [Read Order]")
Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has directed the GST refund in cash within 45 days and held that Limitation Period Not Applicable to refund of Service...
![Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Limitation-Period-refund-of-Service-Tax-Paid-Mistakenly-CESTAT-GST-refund-Taxscan.jpg "Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]")
Supreme Court once again agrees to extend Limitation Period to file cases across Country due to COVID-19 [Read Order]
The Supreme Court has once again suo moto agreed to extend the limitation period to file cases across the country due to COVID-19. The Supreme Court Advocates-on-Record Association (SCAORA) had...
