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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The High Court considered the issue of condonation of delay in filing an appeal u/s 107 of the UPGST Act, 2017. The appeal was dismissed as time-barred, but the Court found the department's approach overly technical. The Court noted that filing within the extended time was crucial, with hard copies to follow. Citing precedent, the Court emphasized the need for the petitioner to justify the delay adequately. The Court quashed the order and directed the appellate authority to allow the petitioner another opportunity to submit medical documents before deciding on the delay application. The writ petition was disposed of accordingly.
The High Court considered the issue of condonation of delay in filing an appeal u/s 107 of the UPGST Act, 2017. The appeal was dismissed as time-barred, but the Court found the department's approach overly technical. The Court noted that filing within the extended time was crucial, with hard copies to follow. Citing precedent, the Court emphasized the need for the petitioner to justify the delay adequately. The Court quashed the order and directed the appellate authority to allow the petitioner another opportunity to submit medical documents before deciding on the delay application. The writ petition was disposed of accordingly.
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