Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Condonation of delay in a GST appeal against retrospective cancellation of registration was granted to restore the appellate remedy. Following Ritik Acharya, whose applicability was not disputed, the High Court considered merits-based adjudication appropriate. The appellate order dismissing the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain and decide the appeal on merits.
Condonation of delay in a GST appeal against retrospective cancellation of registration was granted to restore the appellate remedy. Following Ritik Acharya, whose applicability was not disputed, the High Court considered merits-based adjudication appropriate. The appellate order dismissing the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain and decide the appeal on merits.
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