Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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The court addressed the issue of condonation of delay in filing an application and dismissal of an appeal on the ground of suppression of material facts regarding the cancellation of GST registration. The court referred to the Supreme Court's observation in Arunima Baruah case, which held that suppression must be of a material fact relevant for determining the lis or granting relief. The court found that while the fact of fresh registration was relevant, it was not material enough to affect the determination of the lis between the parties. Consequently, the High Court order dismissing the appeal could not be sustained, and the writ petition was allowed.
The court addressed the issue of condonation of delay in filing an application and dismissal of an appeal on the ground of suppression of material facts regarding the cancellation of GST registration. The court referred to the Supreme Court's observation in Arunima Baruah case, which held that suppression must be of a material fact relevant for determining the lis or granting relief. The court found that while the fact of fresh registration was relevant, it was not material enough to affect the determination of the lis between the parties. Consequently, the High Court order dismissing the appeal could not be sustained, and the writ petition was allowed.
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