Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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.
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