Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction.
Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - The High court concluded that the appellate authority has the power to condone delays beyond the one-month extension provided in Section 107(4) of the Act. The court held that the appellate authority's refusal to entertain the delay application constituted a failure to exercise its jurisdiction.
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