Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000.
Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000.
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