Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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...
HC quashed the appellate authority's order rejecting petitioner's appeal as time-barred under CGST Act. Petitioner attempted filing appeal within statutory period under Section 107 but was prevented by system malfunction that rejected appeals where demanded tax was already paid. Despite petitioner's protest payment and timely filing attempt, authorities failed to address technical impediment. Court held denial of statutory remedy was attributable solely to respondents' defective system, not petitioner's conduct. Appellate authority erred in mechanically applying time limitation without considering circumstances preventing timely submission. HC directed restoration of appeal and consideration on merits, treating it as timely filed, recognizing petitioner's right to appeal remains despite tax payment under protest.
HC quashed the appellate authority's order rejecting petitioner's appeal as time-barred under CGST Act. Petitioner attempted filing appeal within statutory period under Section 107 but was prevented by system malfunction that rejected appeals where demanded tax was already paid. Despite petitioner's protest payment and timely filing attempt, authorities failed to address technical impediment. Court held denial of statutory remedy was attributable solely to respondents' defective system, not petitioner's conduct. Appellate authority erred in mechanically applying time limitation without considering circumstances preventing timely submission. HC directed restoration of appeal and consideration on merits, treating it as timely filed, recognizing petitioner's right to appeal remains despite tax payment under protest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
