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...
Appeal dismissed by NCLAT due to unjustified delay of 104 days in refiling. While initial e-filing was within 45-day limitation period, subsequent defect rectification took excessive time without adequate explanation. Though medical condition of advocate's father was cited for late September, no justification was provided for delay between July-September 2024. In time-sensitive IBC proceedings, such prolonged refiling delays without sufficient cause cannot be condoned. The tribunal found explanation inadequate and unconvincing, leading to rejection of condonation application. Mere medical grounds for partial period deemed insufficient to justify entire delay period.
Appeal dismissed by NCLAT due to unjustified delay of 104 days in refiling. While initial e-filing was within 45-day limitation period, subsequent defect rectification took excessive time without adequate explanation. Though medical condition of advocate's father was cited for late September, no justification was provided for delay between July-September 2024. In time-sensitive IBC proceedings, such prolonged refiling delays without sufficient cause cannot be condoned. The tribunal found explanation inadequate and unconvincing, leading to rejection of condonation application. Mere medical grounds for partial period deemed insufficient to justify entire delay period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
