Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the jurisdiction to condone delays beyond the permissible statutory period. It was also noted that the CGST Act is a special statute and a self-contained code by itself, which impliedly excludes the application of the Limitation Act, 1963. Therefore, Section 5 of the Limitation Act, which provides for the condonation of delay, does not apply to Section 107 of the CGST Act.
Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the jurisdiction to condone delays beyond the permissible statutory period. It was also noted that the CGST Act is a special statute and a self-contained code by itself, which impliedly excludes the application of the Limitation Act, 1963. Therefore, Section 5 of the Limitation Act, which provides for the condonation of delay, does not apply to Section 107 of the CGST Act.
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