Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Page of 4792
Press 'Enter' after typing page number.
61 to 80 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
