Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Page of 4800
Press 'Enter' after typing page number.
1 to 20 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The petition was dismissed due to the appeal being filed beyond the limitation period without a proper explanation for the delay. The High Court held that it cannot condone the delay under extraordinary jurisdiction when the petitioners failed to provide valid grounds. The Supreme Court precedent in Singh Enterprises case affirmed that there is no power to condone delay after the expiry of the 30-day period. Consequently, no interference was warranted in the impugned orders canceling the GST registration.
The petition was dismissed due to the appeal being filed beyond the limitation period without a proper explanation for the delay. The High Court held that it cannot condone the delay under extraordinary jurisdiction when the petitioners failed to provide valid grounds. The Supreme Court precedent in Singh Enterprises case affirmed that there is no power to condone delay after the expiry of the 30-day period. Consequently, no interference was warranted in the impugned orders canceling the GST registration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
