Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed within 30 days, with provision for extension up to another 30 days for sufficient cause. Since the order was communicated on 12.02.2024, the appeal should have been filed by 13.03.2024. Without valid justification for the 22-day delay, the appeal was dismissed.
The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed within 30 days, with provision for extension up to another 30 days for sufficient cause. Since the order was communicated on 12.02.2024, the appeal should have been filed by 13.03.2024. Without valid justification for the 22-day delay, the appeal was dismissed.
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