Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for condonation of delay beyond the initial period of 3 months in terms of Section 107 (1) read with Subsection (4) of the CGST Act, 2017. However, that lapse on the part of the petitioner should not be taken against the petitioner as the extended period of 1 month under Section 107(4) fell within the period of Covid delays from 15.03.2020 till 28.02.2022, as directed to be excluded by the Apex Court - HC
Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for condonation of delay beyond the initial period of 3 months in terms of Section 107 (1) read with Subsection (4) of the CGST Act, 2017. However, that lapse on the part of the petitioner should not be taken against the petitioner as the extended period of 1 month under Section 107(4) fell within the period of Covid delays from 15.03.2020 till 28.02.2022, as directed to be excluded by the Apex Court - HC
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