Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed the appeal by way of remand. The appeal filed on 30.02.2019 was within one month of receipt of the order in original by the appellant. The Commissioner (Appeals) mechanically rejected the appeal on the ground of limitation without considering the explanation given by the appellant for the delay. CESTAT held that the matter should be re-heard by the Commissioner (Appeals) on merits without discussing the aspect of limitation, as there was nothing on record to show that the appellant deliberately caused the delay.
CESTAT allowed the appeal by way of remand. The appeal filed on 30.02.2019 was within one month of receipt of the order in original by the appellant. The Commissioner (Appeals) mechanically rejected the appeal on the ground of limitation without considering the explanation given by the appellant for the delay. CESTAT held that the matter should be re-heard by the Commissioner (Appeals) on merits without discussing the aspect of limitation, as there was nothing on record to show that the appellant deliberately caused the delay.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
