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 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.
Note: It is a system-generated summary and is for quick reference only.
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