Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay were deemed inadequate. Additionally, the challenge to the Adjudicating Authority's order on grounds of violation of natural justice due to improper hearing notice was rejected. Consequently, the statutory limitation period was upheld, and the appeal was not entertained beyond the prescribed time frame.
The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay were deemed inadequate. Additionally, the challenge to the Adjudicating Authority's order on grounds of violation of natural justice due to improper hearing notice was rejected. Consequently, the statutory limitation period was upheld, and the appeal was not entertained beyond the prescribed time frame.
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