Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The HC allowed the Petitioner's appeal against the Joint Commissioner (Appeals) order setting it aside and restored the Petitioner's appeal to the file of the Joint Commissioner (Appeals) for adjudication on merits. The Court found the postal record ambiguous and accepted that the order dated 30 March 2023 was not served on the Petitioner on 11 April 2023; upon learning of that order the Petitioner promptly procured a copy and instituted the appeal within one month. Consequently the appeal filed on 11 September 2023 was held not barred by limitation under Section 107 of the MGST Act. All merits contentions were left open for fresh adjudication.
The HC allowed the Petitioner's appeal against the Joint Commissioner (Appeals) order setting it aside and restored the Petitioner's appeal to the file of the Joint Commissioner (Appeals) for adjudication on merits. The Court found the postal record ambiguous and accepted that the order dated 30 March 2023 was not served on the Petitioner on 11 April 2023; upon learning of that order the Petitioner promptly procured a copy and instituted the appeal within one month. Consequently the appeal filed on 11 September 2023 was held not barred by limitation under Section 107 of the MGST Act. All merits contentions were left open for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
