Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
The case involved a challenge to the time limitation for filing an appeal under Section 107 of the UPGST Act. The High Court held that limitation provisions in tax laws serve to ensure timely compliance, discourage delays, and promote equal treatment of taxpayers. The petitioner received the order on July 12, 2022, and filed the appeal on November 10, 2022. The court found errors in the calculation of the time limit by the authorities, warranting the exercise of writ jurisdiction. The court directed the appellate authority to allow the delay in filing the appeal and proceed to hear the appeal on merits promptly, preferably within two months. The application was disposed of accordingly.
The case involved a challenge to the time limitation for filing an appeal under Section 107 of the UPGST Act. The High Court held that limitation provisions in tax laws serve to ensure timely compliance, discourage delays, and promote equal treatment of taxpayers. The petitioner received the order on July 12, 2022, and filed the appeal on November 10, 2022. The court found errors in the calculation of the time limit by the authorities, warranting the exercise of writ jurisdiction. The court directed the appellate authority to allow the delay in filing the appeal and proceed to hear the appeal on merits promptly, preferably within two months. The application was disposed of accordingly.
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