Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Maintainability of petition - right to prefer an appeal - condonation of delay - It is true that in the absence of a stay, it is open to a Learned Appellate Court to proceed with the matter. However, every discretion has to be exercised judiciously. Furthermore, it is also true that the delay in disposing of a matter does not depend merely on a litigant who prefers an application. Sometimes, there are systematic delays. Sometimes, there are other factors which come into play like the onset of a pandemic, as in the present case. - Application for condonation restored, after deposit of 25% amount - HC
Maintainability of petition - right to prefer an appeal - condonation of delay - It is true that in the absence of a stay, it is open to a Learned Appellate Court to proceed with the matter. However, every discretion has to be exercised judiciously. Furthermore, it is also true that the delay in disposing of a matter does not depend merely on a litigant who prefers an application. Sometimes, there are systematic delays. Sometimes, there are other factors which come into play like the onset of a pandemic, as in the present case. - Application for condonation restored, after deposit of 25% amount - HC
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