Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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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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