Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC denied registration u/s 12A due to inconsistent and contradictory explanations for delayed application. The appellant's arguments regarding work rush and exemption threshold were deemed unconvincing and mutually contradictory. The court found the justifications insufficient to substantiate the delay in seeking registration. Despite attempts to explain the late filing, the appellant failed to provide cogent reasons that would warrant retrospective registration or condonation of delay. Consequently, the HC upheld the lower tribunal's decision and dismissed the appeal, maintaining the rejection of registration under Section 12A.
HC denied registration u/s 12A due to inconsistent and contradictory explanations for delayed application. The appellant's arguments regarding work rush and exemption threshold were deemed unconvincing and mutually contradictory. The court found the justifications insufficient to substantiate the delay in seeking registration. Despite attempts to explain the late filing, the appellant failed to provide cogent reasons that would warrant retrospective registration or condonation of delay. Consequently, the HC upheld the lower tribunal's decision and dismissed the appeal, maintaining the rejection of registration under Section 12A.
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