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...
The case involved the validity of an adjudication order u/s 73 of CGST Act, 2017/WBGST Act, 2017 with an appeal that was time-barred. The petitioner explained the delay due to medical reasons, supported by a medical certificate. The Appellate Authority did not question the certificate but dismissed the appeal, citing no provision to accept an appeal after the prescribed period. The High Court held that the medical reasons presented were valid, and the delay should have been condoned. The Court found the Authority's decision arbitrary and unjustifiable, thus setting aside the order and restoring the appeal. The writ petition was disposed of accordingly.
The case involved the validity of an adjudication order u/s 73 of CGST Act, 2017/WBGST Act, 2017 with an appeal that was time-barred. The petitioner explained the delay due to medical reasons, supported by a medical certificate. The Appellate Authority did not question the certificate but dismissed the appeal, citing no provision to accept an appeal after the prescribed period. The High Court held that the medical reasons presented were valid, and the delay should have been condoned. The Court found the Authority's decision arbitrary and unjustifiable, thus setting aside the order and restoring the appeal. The writ petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
