Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4817
Press 'Enter' after typing page number.
3041 to 3060 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Notification No. 53/2023-Central Tax provides a special procedure for GST appeals filed beyond the ordinary limitation period where the appeal falls within the extended filing period and satisfies the prescribed payment condition. Its scope covers taxpayers unable to file within the statutory period, delayed appeals rejected as time-barred, and qualifying pending appeals arising from orders under sections 73 and 74. A qualifying appeal filed by 31 January 2024 cannot be treated less favourably than an appeal previously rejected solely for delay. Rejection without considering the Notification was treated as unsustainable, requiring remand for a merits determination.
Notification No. 53/2023-Central Tax provides a special procedure for GST appeals filed beyond the ordinary limitation period where the appeal falls within the extended filing period and satisfies the prescribed payment condition. Its scope covers taxpayers unable to file within the statutory period, delayed appeals rejected as time-barred, and qualifying pending appeals arising from orders under sections 73 and 74. A qualifying appeal filed by 31 January 2024 cannot be treated less favourably than an appeal previously rejected solely for delay. Rejection without considering the Notification was treated as unsustainable, requiring remand for a merits determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
