Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal application for condonation of delay before the respondent within 15 days from receipt of the order. The petition was accordingly disposed of, balancing taxpayer relief with regulatory compliance by maintaining the statutory consequence of late filing while removing the procedural bar.
HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal application for condonation of delay before the respondent within 15 days from receipt of the order. The petition was accordingly disposed of, balancing taxpayer relief with regulatory compliance by maintaining the statutory consequence of late filing while removing the procedural bar.
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