Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
AAAR dismissed the appeal as time-barred. The Appellant filed the appeal 105 days after the last permissible date under Section 100(2) CGST Act (including the maximum 30-day condonable period in the proviso), exceeding AAAR's jurisdiction to condone delay. AAAR found the reasons for delay insufficient and held it lacked authority to extend the statutory limitation further; consequently the appeal was not admitted and the merits regarding eligibility to claim input tax credit for design, engineering, installation and operation of the 10.2 MW solar plant were not adjudicated. The appeal is therefore dismissed for want of prosecution ratione temporis without consideration of substantive issues.
AAAR dismissed the appeal as time-barred. The Appellant filed the appeal 105 days after the last permissible date under Section 100(2) CGST Act (including the maximum 30-day condonable period in the proviso), exceeding AAAR's jurisdiction to condone delay. AAAR found the reasons for delay insufficient and held it lacked authority to extend the statutory limitation further; consequently the appeal was not admitted and the merits regarding eligibility to claim input tax credit for design, engineering, installation and operation of the 10.2 MW solar plant were not adjudicated. The appeal is therefore dismissed for want of prosecution ratione temporis without consideration of substantive issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
