Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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.
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