Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
