Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Time Limitation - Rejection of appeal filed by the petitioner - Physical copies being submitted on 24.04.2023, beyond the condonable period while electronic filing was within the time limit - The Court found that the petitioner substantially complied with the filing requirements by referencing the assessment order already available on the department website while filing the appeal electronically. The Court held that the appeal was filed within time and remitted the matter back to the 1st respondent for registration and decision according to the law and rules. The approach of the 1st respondent in considering the physical filing date was deemed unacceptable, emphasizing that electronic filing is a facilitation for taxpayers.
Time Limitation - Rejection of appeal filed by the petitioner - Physical copies being submitted on 24.04.2023, beyond the condonable period while electronic filing was within the time limit - The Court found that the petitioner substantially complied with the filing requirements by referencing the assessment order already available on the department website while filing the appeal electronically. The Court held that the appeal was filed within time and remitted the matter back to the 1st respondent for registration and decision according to the law and rules. The approach of the 1st respondent in considering the physical filing date was deemed unacceptable, emphasizing that electronic filing is a facilitation for taxpayers.
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