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...
Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the appeal. - Condonation of delay - The High Court found that the appeal was filed within the three-month limitation period, contrary to the Appellate Authority's ruling. The Court noted that the Order-in-Original was indeed uploaded with the appeal, contrary to the earlier technical glitch claimed by the respondents. The High Court upheld the petitioner's argument regarding the interpretation of Rule 108(3) and deemed the appeal filed on the date of online submission, i.e., 12.11.2022. In applying Section 12 of the Limitation Act, the Court excluded certain periods, ultimately concluding that the appeal was within the limitation period.
Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the appeal. - Condonation of delay - The High Court found that the appeal was filed within the three-month limitation period, contrary to the Appellate Authority's ruling. The Court noted that the Order-in-Original was indeed uploaded with the appeal, contrary to the earlier technical glitch claimed by the respondents. The High Court upheld the petitioner's argument regarding the interpretation of Rule 108(3) and deemed the appeal filed on the date of online submission, i.e., 12.11.2022. In applying Section 12 of the Limitation Act, the Court excluded certain periods, ultimately concluding that the appeal was within the limitation period.
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TaxTMI 
TaxTMI 
