Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to the lack of plausible and sufficient reasons justifying the delay. The assessee's conduct was found to be careless, evasive, lackadaisical, and non-compliant, leading to the conclusion that the appeals were barred by limitation. The tribunal declined to condone the inordinate delay and dismissed the appeals without addressing their merits, following the principle that the law of limitation must be construed strictly.
Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to the lack of plausible and sufficient reasons justifying the delay. The assessee's conduct was found to be careless, evasive, lackadaisical, and non-compliant, leading to the conclusion that the appeals were barred by limitation. The tribunal declined to condone the inordinate delay and dismissed the appeals without addressing their merits, following the principle that the law of limitation must be construed strictly.
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