Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under sub-sections (3) and (4) as appeal filed within seven months from cancellation order. Appellate authority could alternatively grant opportunity to approach u/s 30 for revocation after paying applicable dues. Section 14 of Limitation Act, 1963 providing exclusion of time spent in prosecuting matter in wrong forum applicable. Order set aside, petitioner permitted to file application u/s 30 within 30 days after completing formalities.
Maintainability of appeal u/s 107 against cancellation of GST registration due to non-filing of returns discussed. Delay in filing appeal could have been condoned under sub-sections (3) and (4) as appeal filed within seven months from cancellation order. Appellate authority could alternatively grant opportunity to approach u/s 30 for revocation after paying applicable dues. Section 14 of Limitation Act, 1963 providing exclusion of time spent in prosecuting matter in wrong forum applicable. Order set aside, petitioner permitted to file application u/s 30 within 30 days after completing formalities.
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