Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
