Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
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 
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