Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Condonation of 68 days' delay in filing appeal was denied due to lack of sufficient cause. The appellant failed to demonstrate how he was prevented from filing the appeal within the statutory period u/s 421(3) proviso. The court held that even after showing sufficient cause, parties are not entitled to condonation of delay as a matter of right; the court must exercise discretion. The appellant was clearly negligent, being aware of the order before the deadline, and had already pleaded for extension without prejudice to filing an appeal, indicating awareness of the right to appeal. The court found no sufficient cause preventing the appellant from filing within the extended period and dismissed the delay condonation application.
Condonation of 68 days' delay in filing appeal was denied due to lack of sufficient cause. The appellant failed to demonstrate how he was prevented from filing the appeal within the statutory period u/s 421(3) proviso. The court held that even after showing sufficient cause, parties are not entitled to condonation of delay as a matter of right; the court must exercise discretion. The appellant was clearly negligent, being aware of the order before the deadline, and had already pleaded for extension without prejudice to filing an appeal, indicating awareness of the right to appeal. The court found no sufficient cause preventing the appellant from filing within the extended period and dismissed the delay condonation application.
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