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 allowed the petition challenging CIT(E)'s rejection of delay condonation for Form 10B filing. The court held that while "genuine hardship" may not have a broad interpretation, authorities must exercise discretionary powers judiciously when an assessee establishes legitimate circumstances preventing timely compliance. The HC directed CIT(E) to issue an order condoning the thirty-day delay in filing Form 10B for Assessment Year 2022-23, finding the original rejection erroneous and emphasizing that administrative powers must be exercised with due consideration of substantive hardship.
HC allowed the petition challenging CIT(E)'s rejection of delay condonation for Form 10B filing. The court held that while "genuine hardship" may not have a broad interpretation, authorities must exercise discretionary powers judiciously when an assessee establishes legitimate circumstances preventing timely compliance. The HC directed CIT(E) to issue an order condoning the thirty-day delay in filing Form 10B for Assessment Year 2022-23, finding the original rejection erroneous and emphasizing that administrative powers must be exercised with due consideration of substantive hardship.
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