Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
The HC dismissed the writ petition on grounds of inordinate delay exceeding three years from the assessment order. The petitioner conceded receipt of the show cause notice via the common GST portal, confirming knowledge of proceedings under Section 74 of the GST Act. The Court emphasized that under Section 107, the appellate authority may condone delay only up to thirty days beyond the prescribed period. Since the petition was filed well beyond this condonable period, it was held to be non-maintainable. Furthermore, service of notice through the GST portal was deemed valid under Section 169 of the GST Act, negating any claim of non-service. Consequently, the writ petition was dismissed for being barred by delay and failure to comply with statutory timelines.
The HC dismissed the writ petition on grounds of inordinate delay exceeding three years from the assessment order. The petitioner conceded receipt of the show cause notice via the common GST portal, confirming knowledge of proceedings under Section 74 of the GST Act. The Court emphasized that under Section 107, the appellate authority may condone delay only up to thirty days beyond the prescribed period. Since the petition was filed well beyond this condonable period, it was held to be non-maintainable. Furthermore, service of notice through the GST portal was deemed valid under Section 169 of the GST Act, negating any claim of non-service. Consequently, the writ petition was dismissed for being barred by delay and failure to comply with statutory timelines.
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TaxTMI 
TaxTMI 
of 4894 
