Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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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