Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
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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