Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC condoned a 161-day delay in filing an appeal before ITAT, finding substantial cause in the appellant's unawareness of the CIT(Appeals) order uploaded on ITBA portal. Following SC guidance in Vidya Shankar Jaiswal, the court adopted a justice-oriented approach, noting the Revenue's failure to contest the appellant's explanation. The delay was deemed excusable, and the matter was remitted to ITAT for merits-based adjudication, emphasizing procedural fairness and substantial justice over strict technical compliance.
HC condoned a 161-day delay in filing an appeal before ITAT, finding substantial cause in the appellant's unawareness of the CIT(Appeals) order uploaded on ITBA portal. Following SC guidance in Vidya Shankar Jaiswal, the court adopted a justice-oriented approach, noting the Revenue's failure to contest the appellant's explanation. The delay was deemed excusable, and the matter was remitted to ITAT for merits-based adjudication, emphasizing procedural fairness and substantial justice over strict technical compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
