Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
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