Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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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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