Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
