Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
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