Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.
Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.
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