Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
Section 107(4) of the GST law fixes an outer limit on an appellate authority's power to condone delay in appeals against cancellation of registration. Extraordinary writ jurisdiction cannot enlarge that statutory appellate jurisdiction; condonation beyond the prescribed maximum is legally unsustainable. Where the Department has implemented appellate directions by restoring cancelled GST registrations, it cannot seek annulment without addressing the resulting alteration of the taxpayers' legal and commercial position. The departmental appeals consequently become infructuous where no effective or workable relief remains available.
Section 107(4) of the GST law fixes an outer limit on an appellate authority's power to condone delay in appeals against cancellation of registration. Extraordinary writ jurisdiction cannot enlarge that statutory appellate jurisdiction; condonation beyond the prescribed maximum is legally unsustainable. Where the Department has implemented appellate directions by restoring cancelled GST registrations, it cannot seek annulment without addressing the resulting alteration of the taxpayers' legal and commercial position. The departmental appeals consequently become infructuous where no effective or workable relief remains available.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
