Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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The Court held that time spent bona fide pursuing GST appellate relief before a wrong forum could be excluded under Section 14 of the Limitation Act, and that this question was distinct from condonation under Section 5. It distinguished authorities on Section 5 as dealing with self-contained special limitation schemes, not exclusion of time under Section 14. Applying the principle in Prakash Medical Stores, the Court found the petitioner had genuinely pursued the appeal before the Commissioner, CGST, Kanpur, and that period could not be ignored in computing limitation. The order rejecting the appeal as time-barred was set aside and the matter remitted for fresh decision.
The Court held that time spent bona fide pursuing GST appellate relief before a wrong forum could be excluded under Section 14 of the Limitation Act, and that this question was distinct from condonation under Section 5. It distinguished authorities on Section 5 as dealing with self-contained special limitation schemes, not exclusion of time under Section 14. Applying the principle in Prakash Medical Stores, the Court found the petitioner had genuinely pursued the appeal before the Commissioner, CGST, Kanpur, and that period could not be ignored in computing limitation. The order rejecting the appeal as time-barred was set aside and the matter remitted for fresh decision.
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