Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
The HC set aside the appellate authority's order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4) of CGST Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies for condonation of delay in GST appeals, as it has not been expressly or impliedly excluded by Section 107 of the CGST Act. Following established precedent, the Court ruled that the appellate authority was unjustified in rejecting the appeal solely on limitation grounds without considering condonation of delay. The matter was remanded to the appellate authority for fresh consideration of the condonation application.
The HC set aside the appellate authority's order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4) of CGST Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies for condonation of delay in GST appeals, as it has not been expressly or impliedly excluded by Section 107 of the CGST Act. Following established precedent, the Court ruled that the appellate authority was unjustified in rejecting the appeal solely on limitation grounds without considering condonation of delay. The matter was remanded to the appellate authority for fresh consideration of the condonation application.
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