Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The court dismissed the appeal for non-prosecution in accordance with Rule 20 of the CESTAT Procedure Rules, 1982. The request for adjournment beyond the statutory maximum of three times was rejected. The counsel's justification of a fire incident in 2021 was deemed inadequate, as there was ample time to reconstruct the file or obtain relevant documents from the registry or the appellant. The court held that if the counsel was serious about the matter, they should have taken appropriate measures, and thus, the request for further adjournment could not be considered.
The court dismissed the appeal for non-prosecution in accordance with Rule 20 of the CESTAT Procedure Rules, 1982. The request for adjournment beyond the statutory maximum of three times was rejected. The counsel's justification of a fire incident in 2021 was deemed inadequate, as there was ample time to reconstruct the file or obtain relevant documents from the registry or the appellant. The court held that if the counsel was serious about the matter, they should have taken appropriate measures, and thus, the request for further adjournment could not be considered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
