Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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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.
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