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 before the appellate authority - The Appellate Authority also considered the extension of limitation granted by the Hon'ble Supreme Court due to the pandemic situation, which saved the limitation between 15.03.2020 and 28.02.2022. The Supreme Court directed that appeals could be filed within ninety days from 01.03.2022, which means an appeal could have been filed on or before 29.05.2022. However, the petitioner filed the appeal on 13.04.2023, after 289 days from the expiration of even the extended limitation period. - The High Court dismissed the writ petition.
Condonation of delay in filing appeal before the appellate authority - The Appellate Authority also considered the extension of limitation granted by the Hon'ble Supreme Court due to the pandemic situation, which saved the limitation between 15.03.2020 and 28.02.2022. The Supreme Court directed that appeals could be filed within ninety days from 01.03.2022, which means an appeal could have been filed on or before 29.05.2022. However, the petitioner filed the appeal on 13.04.2023, after 289 days from the expiration of even the extended limitation period. - The High Court dismissed the writ petition.
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