Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
The HC dismissed the appeal as time barred due to a 91-day delay in filing. The court held that the appellant/department, alleging lack of diligence by the respondent/assessee, must also adhere to the limitation period for filing appeals. The principle of equal diligence applies to both parties. The statute requires a fresh refund application following rectification of deficiencies. The court modified the Single Bench's direction, ordering the respondent to rectify all noted deficiencies and submit a fresh refund application within two weeks of receiving the order's certified copy. The appeal was therefore dismissed, and the matter was remanded for compliance with these conditions.
The HC dismissed the appeal as time barred due to a 91-day delay in filing. The court held that the appellant/department, alleging lack of diligence by the respondent/assessee, must also adhere to the limitation period for filing appeals. The principle of equal diligence applies to both parties. The statute requires a fresh refund application following rectification of deficiencies. The court modified the Single Bench's direction, ordering the respondent to rectify all noted deficiencies and submit a fresh refund application within two weeks of receiving the order's certified copy. The appeal was therefore dismissed, and the matter was remanded for compliance with these conditions.
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