Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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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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