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 ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Dismissal of a duly constituted GST first appeal for non-prosecution, despite pre-deposit and alleged inadequate notice of hearing, should not leave the appellant remediless or compel a second appeal. Statutory procedure permits the Appellate Tribunal to dismiss an appeal for default and set aside that dismissal. High Court set aside the dismissal where there was no apparent reason for the appellant to abandon its appeal after making the pre-deposit, and remanded the matter to the Appellate Authority for fresh adjudication after due opportunity of hearing.
Dismissal of a duly constituted GST first appeal for non-prosecution, despite pre-deposit and alleged inadequate notice of hearing, should not leave the appellant remediless or compel a second appeal. Statutory procedure permits the Appellate Tribunal to dismiss an appeal for default and set aside that dismissal. High Court set aside the dismissal where there was no apparent reason for the appellant to abandon its appeal after making the pre-deposit, and remanded the matter to the Appellate Authority for fresh adjudication after due opportunity of hearing.
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TaxTMI 
TaxTMI 
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