Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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Under the GST appellate scheme, the High Court held that the statute is a self-contained code and the appellate authority can condone delay only up to one additional month beyond the prescribed three-month period. Because the outer limit is fixed by the GST Act, Section 5 of the Limitation Act is impliedly excluded and cannot be used to enlarge time further. An appeal filed beyond that maximum condonable period is outside jurisdiction, so the appellate order was left undisturbed and the writ petition was dismissed.
Under the GST appellate scheme, the High Court held that the statute is a self-contained code and the appellate authority can condone delay only up to one additional month beyond the prescribed three-month period. Because the outer limit is fixed by the GST Act, Section 5 of the Limitation Act is impliedly excluded and cannot be used to enlarge time further. An appeal filed beyond that maximum condonable period is outside jurisdiction, so the appellate order was left undisturbed and the writ petition was dismissed.
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