Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Statutory limitation for GST appeals under Section 107 of the CGST/UKGST Act is treated as an integral and exhaustive part of the appellate remedy. The prescribed appeal period and the limited condonable extension define the Appellate Authority's jurisdiction; therefore, delay beyond that extension cannot be condoned through Section 5 of the Limitation Act. The discussion distinguishes a Supreme Court ruling under beneficial land-acquisition legislation, whose remedial purpose differs from the self-contained fiscal framework of GST. It maintains that fiscal precedents on expressly limited appellate condonation continue to govern unless expressly overruled or distinguished. Individual writ petitions remain for consideration on their respective facts.
Statutory limitation for GST appeals under Section 107 of the CGST/UKGST Act is treated as an integral and exhaustive part of the appellate remedy. The prescribed appeal period and the limited condonable extension define the Appellate Authority's jurisdiction; therefore, delay beyond that extension cannot be condoned through Section 5 of the Limitation Act. The discussion distinguishes a Supreme Court ruling under beneficial land-acquisition legislation, whose remedial purpose differs from the self-contained fiscal framework of GST. It maintains that fiscal precedents on expressly limited appellate condonation continue to govern unless expressly overruled or distinguished. Individual writ petitions remain for consideration on their respective facts.
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