Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Statutory limitation for GST appeals under section 107 bound the appellate authority, but the High Court condoned delay where circumstances beyond the taxpayer's control prevented timely filing and refusal of merits review would cause grave injury and prejudice. The appellate order dismissing the appeal as time-barred was set aside. The GST appeal concerning alleged wrongful availment of input tax credit was permitted to be filed and decided on merits without limitation objection, subject to compliance with the filing period stipulated by the High Court.
Statutory limitation for GST appeals under section 107 bound the appellate authority, but the High Court condoned delay where circumstances beyond the taxpayer's control prevented timely filing and refusal of merits review would cause grave injury and prejudice. The appellate order dismissing the appeal as time-barred was set aside. The GST appeal concerning alleged wrongful availment of input tax credit was permitted to be filed and decided on merits without limitation objection, subject to compliance with the filing period stipulated by the High Court.
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TaxTMI 
TaxTMI 
of 4894 
