Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC condoned a 67-day delay in filing the appeal against the impugned assessment order arising from mismatched Input Tax Credit claims and excess ITC. The petitioner's pursuit of a rectification application was deemed a sufficient cause for the delay. Consequently, the 2nd respondent/Appellate Authority was directed to admit the appeal without raising limitation objections, subject to the petitioner depositing 15% of the disputed tax demand-comprising a 5% amount agreed upon and a 10% statutory pre-deposit-within two weeks. The petition was disposed of accordingly.
The HC condoned a 67-day delay in filing the appeal against the impugned assessment order arising from mismatched Input Tax Credit claims and excess ITC. The petitioner's pursuit of a rectification application was deemed a sufficient cause for the delay. Consequently, the 2nd respondent/Appellate Authority was directed to admit the appeal without raising limitation objections, subject to the petitioner depositing 15% of the disputed tax demand-comprising a 5% amount agreed upon and a 10% statutory pre-deposit-within two weeks. The petition was disposed of accordingly.
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