Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a statute provides a specific period within which an appeal must be filed, neither the Appellate Authority nor the High Court has the power to condone delays beyond that period. - It noted that the Notification No. 53 of 2023 extended the time for filing appeals under certain conditions, including the payment of specified amounts. - The Court directed the petitioner to file an appeal satisfying the conditions outlined in the notification before the stipulated time. It clarified that if the appeal met the conditions, it would be taken up and considered on its merits.
Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a statute provides a specific period within which an appeal must be filed, neither the Appellate Authority nor the High Court has the power to condone delays beyond that period. - It noted that the Notification No. 53 of 2023 extended the time for filing appeals under certain conditions, including the payment of specified amounts. - The Court directed the petitioner to file an appeal satisfying the conditions outlined in the notification before the stipulated time. It clarified that if the appeal met the conditions, it would be taken up and considered on its merits.
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