Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending disposal on date of affidavit seeking condonation of delay. Intimation received from CPC transferring return for necessary action justified appellant's contention of pending rectification application. Delay occurred due to appellant pursuing alternate remedy bonafidely. Appeal allowed, directing CIT(Appeals) to condone delay, provide opportunity of hearing, and decide on merits.
Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending disposal on date of affidavit seeking condonation of delay. Intimation received from CPC transferring return for necessary action justified appellant's contention of pending rectification application. Delay occurred due to appellant pursuing alternate remedy bonafidely. Appeal allowed, directing CIT(Appeals) to condone delay, provide opportunity of hearing, and decide on merits.
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