Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days - The High Court held that while the delay was beyond the condonable period, the absence of the GST Appellate Tribunal justified the court's intervention. It referred to a similar case in Narayanapet Municipality Vs Superintendent of Central Tax, where the appeal was remanded back for reconsideration due to delay beyond the condonable period. The court found the principle applicable to the present case as well.
Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days - The High Court held that while the delay was beyond the condonable period, the absence of the GST Appellate Tribunal justified the court's intervention. It referred to a similar case in Narayanapet Municipality Vs Superintendent of Central Tax, where the appeal was remanded back for reconsideration due to delay beyond the condonable period. The court found the principle applicable to the present case as well.
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