Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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The HC set aside the Appellate Authority's impugned order and remitted the matter for fresh consideration of the applicant's prayer for condonation of delay under s.107(4) of the GST Act, 2017. The Court held that the Appellate Authority possesses jurisdiction to condone delay beyond the statutory period, subject to the presentation of a satisfactory explanation and opportunity to adduce evidence. The HC distinguished precedents under the Central Excise Act as inapplicable, and noted a Division Bench ruling treating the limitation in s.107(4) as directory and that an interim stay by the apex court does not constitute a binding declaration of law. Petition disposed; fresh hearing directed.
The HC set aside the Appellate Authority's impugned order and remitted the matter for fresh consideration of the applicant's prayer for condonation of delay under s.107(4) of the GST Act, 2017. The Court held that the Appellate Authority possesses jurisdiction to condone delay beyond the statutory period, subject to the presentation of a satisfactory explanation and opportunity to adduce evidence. The HC distinguished precedents under the Central Excise Act as inapplicable, and noted a Division Bench ruling treating the limitation in s.107(4) as directory and that an interim stay by the apex court does not constitute a binding declaration of law. Petition disposed; fresh hearing directed.
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