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...
The court acknowledged the technical issues faced by the petitioners in filing the appeal online and affixing the digital signature. It held that the appellate authority had erroneously treated the manually filed appeal as invalid ab initio, without considering it on merits. The court found the petitioners' apprehension regarding potential rejection of the online appeal due to delay to be reasonable. Consequently, the High Court directed the appellate authority to consider the date of filing the manual appeal for calculating and determining the issue of delay concerning the online appeal.
The court acknowledged the technical issues faced by the petitioners in filing the appeal online and affixing the digital signature. It held that the appellate authority had erroneously treated the manually filed appeal as invalid ab initio, without considering it on merits. The court found the petitioners' apprehension regarding potential rejection of the online appeal due to delay to be reasonable. Consequently, the High Court directed the appellate authority to consider the date of filing the manual appeal for calculating and determining the issue of delay concerning the online appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
