Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
The HC set aside the appellate authority's rejection of petitioner's appeal on limitation grounds. Despite a 5-day delay in filing the appeal against an order under Section 73(9), the Court found the petitioner, a small businessman, had demonstrated bona fides by making the requisite pre-deposit and seeking condonation of delay due to lack of familiarity with the GST portal. The Court held that the appellate authority erred in its strict interpretation of the condonation provision and directed it to hear and decide the appeal on merits within 8 weeks after providing the petitioner an opportunity of hearing. The petition was accordingly disposed of.
The HC set aside the appellate authority's rejection of petitioner's appeal on limitation grounds. Despite a 5-day delay in filing the appeal against an order under Section 73(9), the Court found the petitioner, a small businessman, had demonstrated bona fides by making the requisite pre-deposit and seeking condonation of delay due to lack of familiarity with the GST portal. The Court held that the appellate authority erred in its strict interpretation of the condonation provision and directed it to hear and decide the appeal on merits within 8 weeks after providing the petitioner an opportunity of hearing. The petition was accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
