Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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HC dismissed the appeal, finding no sufficient cause to condone the 7-month and 20-day delay in filing. Despite medical prescriptions explaining partial delay, the court held that as a partnership firm, other partners could have acted. The petitioner failed to provide a comprehensive explanation for the entire delay period. The court emphasized that statutory service through portal upload is valid, and supplementary communications are facilitative. Applying Section 107(4), the appellate authority's refusal to extend time limitation was deemed consistent with fiscal discipline and procedural mandates, warranting no judicial intervention under constitutional review.
HC dismissed the appeal, finding no sufficient cause to condone the 7-month and 20-day delay in filing. Despite medical prescriptions explaining partial delay, the court held that as a partnership firm, other partners could have acted. The petitioner failed to provide a comprehensive explanation for the entire delay period. The court emphasized that statutory service through portal upload is valid, and supplementary communications are facilitative. Applying Section 107(4), the appellate authority's refusal to extend time limitation was deemed consistent with fiscal discipline and procedural mandates, warranting no judicial intervention under constitutional review.
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