Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
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