Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency 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.
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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