Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 
TaxTMI 
of 4807 
Join Channel 
