Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
HC affirmed dismissal of GST appeal filed after 7-month delay. Section 107(4) of GST Act explicitly limits appellate authority's power to condone delay to 30 days only. The Act being a complete code, provisions of Limitation Act Section 5 are inapplicable. Petitioner failed to demonstrate any legal basis for condonation beyond the statutory 30-day period. Since appeal exceeded permissible delay by over 3 months and appellate authority lacked jurisdiction to condone extended delays, dismissal of appeal on grounds of limitation was legally sound. Petition challenging the dismissal rejected.
HC affirmed dismissal of GST appeal filed after 7-month delay. Section 107(4) of GST Act explicitly limits appellate authority's power to condone delay to 30 days only. The Act being a complete code, provisions of Limitation Act Section 5 are inapplicable. Petitioner failed to demonstrate any legal basis for condonation beyond the statutory 30-day period. Since appeal exceeded permissible delay by over 3 months and appellate authority lacked jurisdiction to condone extended delays, dismissal of appeal on grounds of limitation was legally sound. Petition challenging the dismissal rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
