Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
NCLAT dismissed the applicant's application for condonation of a 91-day delay in refiling the appeal. The Tribunal held that the applicant failed to plead any sufficient or reasonable cause-offering only vague allegations of logistical constraints and denial of deliberate delay-and thus did not meet the obligation to aver facts justifying the delay. While acknowledging that condonation in CIRP-related refilings may attract a more liberal approach given Section 12 timelines and the policy of timely resolution, NCLAT found no basis to exercise discretion in favour of the applicant. The condonation application is therefore rejected and the delay is not condoned.
NCLAT dismissed the applicant's application for condonation of a 91-day delay in refiling the appeal. The Tribunal held that the applicant failed to plead any sufficient or reasonable cause-offering only vague allegations of logistical constraints and denial of deliberate delay-and thus did not meet the obligation to aver facts justifying the delay. While acknowledging that condonation in CIRP-related refilings may attract a more liberal approach given Section 12 timelines and the policy of timely resolution, NCLAT found no basis to exercise discretion in favour of the applicant. The condonation application is therefore rejected and the delay is not condoned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
