Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Condonation of delay in GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
Condonation of delay in GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
