Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly.
The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly.
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