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...
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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.
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