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 ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 4801
Join Channel
TaxTMI 
