Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Writ jurisdiction may be used to condone delay beyond the statutory appellate ceiling under the GST limitation scheme where the delay was beyond the petitioner's control and refusal to hear the appeal would cause grave prejudice. The appellate authority remains bound by the limitation prescribed in the Act, but the High Court can grant relief in appropriate cases, including where cancellation of GST registration affects business continuity and livelihood. The delay was condoned and the appeal was restored for decision on merits after considering the statutory relaxation already available.
Writ jurisdiction may be used to condone delay beyond the statutory appellate ceiling under the GST limitation scheme where the delay was beyond the petitioner's control and refusal to hear the appeal would cause grave prejudice. The appellate authority remains bound by the limitation prescribed in the Act, but the High Court can grant relief in appropriate cases, including where cancellation of GST registration affects business continuity and livelihood. The delay was condoned and the appeal was restored for decision on merits after considering the statutory relaxation already available.
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