Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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