Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The High Court dealt with GST recovery and appellate limitation issues arising from a rectified demand order. It held that an appeal dismissed only on delay was vitiated because the appellate authority had not examined whether time spent prosecuting a writ petition could be excluded under Section 14 of the Limitation Act; the dismissal was quashed and the matter remanded for fresh consideration on that limited point, with merits and limitation left open. It also held that once the statutory appeal is filed and the pre-deposit under Section 107(6) is made, recovery of the balance demand remains stayed under Section 107(7), so the recovery order could not stand and was quashed.
The High Court dealt with GST recovery and appellate limitation issues arising from a rectified demand order. It held that an appeal dismissed only on delay was vitiated because the appellate authority had not examined whether time spent prosecuting a writ petition could be excluded under Section 14 of the Limitation Act; the dismissal was quashed and the matter remanded for fresh consideration on that limited point, with merits and limitation left open. It also held that once the statutory appeal is filed and the pre-deposit under Section 107(6) is made, recovery of the balance demand remains stayed under Section 107(7), so the recovery order could not stand and was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
