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...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal was found to be barred by limitation and lacked an application under Section 5 of the Limitation Act, 1963. The Court referred to a previous case to determine the scope of Section 107 and the applicability of Section 5 of the Limitation Act. It was concluded that the Appellate Authority retains the power to condone delay beyond the prescribed period of limitation under Section 107(4) of the Act. Another case was cited to emphasize that the statute does not prohibit the Appellate Authority from exercising jurisdiction beyond the prescribed limitation period. The Court set aside the Appellate Authority's observation that condonation of delay is only possible within one month from the prescribed period. Ultimately, no relief was granted to the petitioner, and the petition was disposed of accordingly.
The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal was found to be barred by limitation and lacked an application under Section 5 of the Limitation Act, 1963. The Court referred to a previous case to determine the scope of Section 107 and the applicability of Section 5 of the Limitation Act. It was concluded that the Appellate Authority retains the power to condone delay beyond the prescribed period of limitation under Section 107(4) of the Act. Another case was cited to emphasize that the statute does not prohibit the Appellate Authority from exercising jurisdiction beyond the prescribed limitation period. The Court set aside the Appellate Authority's observation that condonation of delay is only possible within one month from the prescribed period. Ultimately, no relief was granted to the petitioner, and the petition was disposed of accordingly.
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