Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.
HC held that the Appellate Authority erroneously rejected a manually filed GST appeal due to technical non-compliance with electronic filing requirements. Given the order-in-original was unavailable on the GST portal, the petitioner's manual appeal was procedurally valid. The HC set aside the impugned order and remanded the matter to the Appellate Authority to consider the appeal on merits within 12 weeks, finding a clear lack of judicial application of mind in the initial rejection.
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