Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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In GST appeal limitation, the HC held that where the statute requires filing within three months from communication of the order, the date of communication must be excluded and limitation runs from the next day; "month" means a calendar month. On that computation, the appeal fell within the condonable period, so the appellate authority erred in treating it as time-barred. The HC also found that the authority failed to consider the electronically filed reply to the show cause notice on limitation, which deprived the petitioner of fair consideration and amounted to an apparent error on the record. The rejection was set aside and the matter remitted for fresh consideration.
In GST appeal limitation, the HC held that where the statute requires filing within three months from communication of the order, the date of communication must be excluded and limitation runs from the next day; "month" means a calendar month. On that computation, the appeal fell within the condonable period, so the appellate authority erred in treating it as time-barred. The HC also found that the authority failed to consider the electronically filed reply to the show cause notice on limitation, which deprived the petitioner of fair consideration and amounted to an apparent error on the record. The rejection was set aside and the matter remitted for fresh consideration.
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