Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenuating circumstances was legally unsound and reflected a lack of judicial empathy. Moreover, the petitioner's statutory right to a higher appeal was obstructed due to the non-formation of the GST Appellate Tribunal. In light of the procedural irregularities, arbitrary actions, and misapplication of statutory provisions, the High Court found the petitioner's case meritorious and allowed the writ petition.
The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenuating circumstances was legally unsound and reflected a lack of judicial empathy. Moreover, the petitioner's statutory right to a higher appeal was obstructed due to the non-formation of the GST Appellate Tribunal. In light of the procedural irregularities, arbitrary actions, and misapplication of statutory provisions, the High Court found the petitioner's case meritorious and allowed the writ petition.
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