Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Delay in filing a GST appeal was treated as sufficiently explained where the order had been communicated to the Chartered Accountant, who failed to inform the taxpayer, and the mandatory pre-deposit was treated as substantial compliance with the appellate requirement. The note records that rejecting the appeal only on limitation, without considering the explanation, was viewed as a hyper-technical approach that could make the appellate remedy illusory, so the delay was condoned and the appeal was restored for hearing on merits. It also notes that the existing garnishee recovery, including freezing of bank accounts, was left in place until disposal of the appeal.
Delay in filing a GST appeal was treated as sufficiently explained where the order had been communicated to the Chartered Accountant, who failed to inform the taxpayer, and the mandatory pre-deposit was treated as substantial compliance with the appellate requirement. The note records that rejecting the appeal only on limitation, without considering the explanation, was viewed as a hyper-technical approach that could make the appellate remedy illusory, so the delay was condoned and the appeal was restored for hearing on merits. It also notes that the existing garnishee recovery, including freezing of bank accounts, was left in place until disposal of the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
