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...
Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three month limitation period? - The High Court held that, the appellate authority cannot be faulted for rejecting the appeal. - However, the High Court condoned the delay on the ground that, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother. Matter restored back to appellate authority.
Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three month limitation period? - The High Court held that, the appellate authority cannot be faulted for rejecting the appeal. - However, the High Court condoned the delay on the ground that, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother. Matter restored back to appellate authority.
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