Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
HC held that dismissal of the petitioners' appeal as time-barred was unsustainable in view of technical difficulties in accessing adjudication orders on the GST portal, particularly where the order was uploaded under the "View Additional Notices and Orders" tab. Relying on similar precedents, HC directed that the petitioners be accorded identical treatment and that the delay in filing the appeal be condoned. The matter was remanded to the Appellate Authority to decide the appeal on merits, on the condition that the petitioners deposit Rs. 15,000/- with the Calcutta High Court Legal Services Committee within two weeks and produce the receipt before the Appellate Authority. Upon such compliance, the impugned order dated 24.07.2025 shall stand rendered ineffective. Petition disposed of.
HC held that dismissal of the petitioners' appeal as time-barred was unsustainable in view of technical difficulties in accessing adjudication orders on the GST portal, particularly where the order was uploaded under the "View Additional Notices and Orders" tab. Relying on similar precedents, HC directed that the petitioners be accorded identical treatment and that the delay in filing the appeal be condoned. The matter was remanded to the Appellate Authority to decide the appeal on merits, on the condition that the petitioners deposit Rs. 15,000/- with the Calcutta High Court Legal Services Committee within two weeks and produce the receipt before the Appellate Authority. Upon such compliance, the impugned order dated 24.07.2025 shall stand rendered ineffective. Petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
