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 rejection of condonation application for delayed income tax return filing. Petitioner, a non-resident assessee, failed to file return within prescribed time limit believing no filing obligation existed due to absence of tax liability, and was medically unfit during pendency. Court held that procedural requirements cannot defeat substantive rights when genuine hardship exists, relying on established precedents regarding condonation of delay. HC quashed the impugned order and remanded matter to respondent authority with directions to pass fresh order condoning delay, enabling petitioner to claim legitimate refund of excess tax deducted at source under statutory provisions.
HC allowed the petition challenging rejection of condonation application for delayed income tax return filing. Petitioner, a non-resident assessee, failed to file return within prescribed time limit believing no filing obligation existed due to absence of tax liability, and was medically unfit during pendency. Court held that procedural requirements cannot defeat substantive rights when genuine hardship exists, relying on established precedents regarding condonation of delay. HC quashed the impugned order and remanded matter to respondent authority with directions to pass fresh order condoning delay, enabling petitioner to claim legitimate refund of excess tax deducted at source under statutory provisions.
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