Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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GST appeals must be filed within three months of communication of the order. The appellate authority may admit a delayed appeal only on sufficient cause and only during the further one-month period expressly permitted by the statute. The Limitation Act does not apply to enlarge this limited condonation power where the GST appellate scheme does not provide for such application. An appeal filed after both periods, particularly where the substantial delay remains inadequately explained, is time-barred and cannot be entertained.
GST appeals must be filed within three months of communication of the order. The appellate authority may admit a delayed appeal only on sufficient cause and only during the further one-month period expressly permitted by the statute. The Limitation Act does not apply to enlarge this limited condonation power where the GST appellate scheme does not provide for such application. An appeal filed after both periods, particularly where the substantial delay remains inadequately explained, is time-barred and cannot be entertained.
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