Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable circumstances like critical illness of spouse requiring extensive medical care. Despite providing supporting documentation, Appellate Authority refused to condone delay citing rigid interpretation of statutory time limits lacking judicial empathy. Court held Appellate Authority's approach unduly harsh, legally unsound obstructing petitioner's statutory right to higher appeal due to non-formation of GST Appellate Tribunal. Considering procedural irregularities, arbitrary actions and misapplication of statute, Court allowed writ petition, quashed impugned orders, restored petitioner's rights under WBGST Act with attendant benefits without adverse consequences arising from annulled orders.
Petitioner challenged dismissal of appeal by Appellate Authority against levy of penalty for excess Input Tax credit due to delay in filing appeal caused by unavoidable circumstances like critical illness of spouse requiring extensive medical care. Despite providing supporting documentation, Appellate Authority refused to condone delay citing rigid interpretation of statutory time limits lacking judicial empathy. Court held Appellate Authority's approach unduly harsh, legally unsound obstructing petitioner's statutory right to higher appeal due to non-formation of GST Appellate Tribunal. Considering procedural irregularities, arbitrary actions and misapplication of statute, Court allowed writ petition, quashed impugned orders, restored petitioner's rights under WBGST Act with attendant benefits without adverse consequences arising from annulled orders.
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