Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected "in no time" at the registered taxpayer's end, without any specific inquiry or material to disprove the petitioner's assertion of receipt on 25.08.2022, was found unsustainable. HC observed that only the department could access the precise upload data and was obliged to verify it. Consequently, the impugned appellate order dated 23.05.2023 was quashed, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits. Petition allowed by remand.
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected "in no time" at the registered taxpayer's end, without any specific inquiry or material to disprove the petitioner's assertion of receipt on 25.08.2022, was found unsustainable. HC observed that only the department could access the precise upload data and was obliged to verify it. Consequently, the impugned appellate order dated 23.05.2023 was quashed, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits. Petition allowed by remand.
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