Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
