Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
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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