Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Page of 4798
Press 'Enter' after typing page number.
181 to 200 of 95955 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC dismissed the writ petition filed beyond the prescribed limitation period for appeal under Section 107 of the CGST Act, 2017, holding that service by registered email constitutes valid service, triggering the limitation period. The court reaffirmed that statutory limitation periods are absolute and not extendable by applying Section 5 of the Limitation Act or through writ jurisdiction under Article 226. The petitioner failed to demonstrate sufficient cause for delay or explain the non-filing within time. The HC emphasized adherence to the exclusive statutory appellate mechanism, refusing to condone delay or entertain the petition on grounds neither involving gross injustice nor patent illegality. Consequently, allowing the petition would circumvent the statutory appellate process and render the limitation provision ineffective. The petition was rejected in limine.
The HC dismissed the writ petition filed beyond the prescribed limitation period for appeal under Section 107 of the CGST Act, 2017, holding that service by registered email constitutes valid service, triggering the limitation period. The court reaffirmed that statutory limitation periods are absolute and not extendable by applying Section 5 of the Limitation Act or through writ jurisdiction under Article 226. The petitioner failed to demonstrate sufficient cause for delay or explain the non-filing within time. The HC emphasized adherence to the exclusive statutory appellate mechanism, refusing to condone delay or entertain the petition on grounds neither involving gross injustice nor patent illegality. Consequently, allowing the petition would circumvent the statutory appellate process and render the limitation provision ineffective. The petition was rejected in limine.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
