Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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HC held that Appellate Authority under West Bengal GST Act 2017 has power to condone delay beyond one month of prescribed appeal period. While appeal was dismissed for being time-barred, petitioner could invoke Section 5 of Limitation Act 1963 for delay condonation. Following precedent in S.K. Chakraborty matter, Court found Appellate Authority should have considered explanation provided in delay condonation application. Given sufficient cause shown by petitioner and to avoid futile remand proceedings, HC accepted the delay explanation and disposed of petition, allowing appeal to proceed on merits.
HC held that Appellate Authority under West Bengal GST Act 2017 has power to condone delay beyond one month of prescribed appeal period. While appeal was dismissed for being time-barred, petitioner could invoke Section 5 of Limitation Act 1963 for delay condonation. Following precedent in S.K. Chakraborty matter, Court found Appellate Authority should have considered explanation provided in delay condonation application. Given sufficient cause shown by petitioner and to avoid futile remand proceedings, HC accepted the delay explanation and disposed of petition, allowing appeal to proceed on merits.
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