Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days. The original order was dated 08.02.2022, and the appeal was filed on 21.07.2022, resulting in a 53-day delay after deducting the statutory 90-day period. The court found the appellate authority's determination of a 152-day delay as erroneous. The court held that the delay should have been condoned and remanded the matter to the appellate authority for fresh consideration. The petition was disposed of by way of remand.
The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days. The original order was dated 08.02.2022, and the appeal was filed on 21.07.2022, resulting in a 53-day delay after deducting the statutory 90-day period. The court found the appellate authority's determination of a 152-day delay as erroneous. The court held that the delay should have been condoned and remanded the matter to the appellate authority for fresh consideration. The petition was disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
