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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...
The High Court held that the authority erred in rejecting the petitioner's application for condonation of one day's delay in filing the return of income u/s 119(2)(b) of the Act. The reasoning that the return had already been processed u/s 143(1) with a demand raised was flawed and showed non-application of mind. The delay of one day was bona fide due to technical issues and should have been condoned following the principles laid down in the case of Jyotsna Mehta. The Court opined that the paramount jurisprudential principles mandate condonation of such a short delay caused by genuine reasons.
The High Court held that the authority erred in rejecting the petitioner's application for condonation of one day's delay in filing the return of income u/s 119(2)(b) of the Act. The reasoning that the return had already been processed u/s 143(1) with a demand raised was flawed and showed non-application of mind. The delay of one day was bona fide due to technical issues and should have been condoned following the principles laid down in the case of Jyotsna Mehta. The Court opined that the paramount jurisprudential principles mandate condonation of such a short delay caused by genuine reasons.
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