Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond their control for the delay, such delay can be condoned upon application. The petitioner was directed to file a delay condonation application within 15 days, which the second respondent must consider on merits before permitting revised returns. The petition was accordingly disposed of.
The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond their control for the delay, such delay can be condoned upon application. The petitioner was directed to file a delay condonation application within 15 days, which the second respondent must consider on merits before permitting revised returns. The petition was accordingly disposed of.
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