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...
SC ruled on procedural grounds regarding delay condonation in appeals. The Court held that when the HC determined delay should have been condoned under normal circumstances, it exceeded its scope by commenting on case merits before the Appellate Tribunal addressed them. The proper procedure required setting aside the delay condonation rejection, condoning the delay, and returning the matter to the Appellate Tribunal for merit consideration. The SC emphasized that examining case merits is only appropriate after delay condonation. Consequently, the Appellate Tribunal's order dated 01.12.2022 refusing to condone delay was set aside, allowing the appeals to proceed on merits.
SC ruled on procedural grounds regarding delay condonation in appeals. The Court held that when the HC determined delay should have been condoned under normal circumstances, it exceeded its scope by commenting on case merits before the Appellate Tribunal addressed them. The proper procedure required setting aside the delay condonation rejection, condoning the delay, and returning the matter to the Appellate Tribunal for merit consideration. The SC emphasized that examining case merits is only appropriate after delay condonation. Consequently, the Appellate Tribunal's order dated 01.12.2022 refusing to condone delay was set aside, allowing the appeals to proceed on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
