Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
GST appeal limitation does not begin merely because an order-in-original is uploaded on the common portal without valid communication to the assessee in the stated circumstances. Although the Appellate Authority remains bound by the statutory limitation under the RGST/CGST Act, delay may be condoned where the assessee could not file the appeal for reasons beyond its control and refusal of merits review would cause grave prejudice. The time-bar dismissal was set aside and the statutory appeal restored for merits determination, subject to the directed deposit of outstanding tax.
GST appeal limitation does not begin merely because an order-in-original is uploaded on the common portal without valid communication to the assessee in the stated circumstances. Although the Appellate Authority remains bound by the statutory limitation under the RGST/CGST Act, delay may be condoned where the assessee could not file the appeal for reasons beyond its control and refusal of merits review would cause grave prejudice. The time-bar dismissal was set aside and the statutory appeal restored for merits determination, subject to the directed deposit of outstanding tax.
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