Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Rejection of Application of Claim, raised by the Appellant - limitation in preferring an appeal - The NCLAT found that the appeal was filed beyond the 30-day limitation period prescribed by Section 61(2) of the IBC. - Despite the Appellant's reasons for the delay, including seeking legal advice and geographical constraints, the Tribunal finds them insufficient to justify condonation of the delay.
Rejection of Application of Claim, raised by the Appellant - limitation in preferring an appeal - The NCLAT found that the appeal was filed beyond the 30-day limitation period prescribed by Section 61(2) of the IBC. - Despite the Appellant's reasons for the delay, including seeking legal advice and geographical constraints, the Tribunal finds them insufficient to justify condonation of the delay.
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