Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner, relying on Section 62(2) of the State Goods and Service Tax Act, 2017, argued that the assessment order should be withdrawn since the returns were filed within 30 days from the receipt of the order, as per the amendment extending the time limit to 60 days. - The Court acknowledged the petitioner's argument and directed them to file an application to condone the delay within 15 days. Upon filing the application, the respondents were instructed to consider the reasons provided for the delay and permit the filing of revised returns accordingly.
Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner, relying on Section 62(2) of the State Goods and Service Tax Act, 2017, argued that the assessment order should be withdrawn since the returns were filed within 30 days from the receipt of the order, as per the amendment extending the time limit to 60 days. - The Court acknowledged the petitioner's argument and directed them to file an application to condone the delay within 15 days. Upon filing the application, the respondents were instructed to consider the reasons provided for the delay and permit the filing of revised returns accordingly.
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