Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Maintainability of appeal - time limitation - It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Category- III specified in the Order dated 23.09.2021 of the Hon’ble Apex Court. - HC
Maintainability of appeal - time limitation - It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Category- III specified in the Order dated 23.09.2021 of the Hon’ble Apex Court. - HC
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