Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
GST tax determination for April 2019 to March 2020 was held time-barred because the order-in-original was passed and uploaded after the statutory cut-off of 31.08.2024. The Department's explanation that the officer was handling a heavy workload did not cure the defect, since limitation went to the root of jurisdiction to impose tax liability. The appellate authority also erred in overlooking this jurisdictional infirmity and dismissing the appeal on delay. The original adjudication and appellate orders were set aside as unsustainable in law.
GST tax determination for April 2019 to March 2020 was held time-barred because the order-in-original was passed and uploaded after the statutory cut-off of 31.08.2024. The Department's explanation that the officer was handling a heavy workload did not cure the defect, since limitation went to the root of jurisdiction to impose tax liability. The appellate authority also erred in overlooking this jurisdictional infirmity and dismissing the appeal on delay. The original adjudication and appellate orders were set aside as unsustainable in law.
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