Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The dominant issue was whether rejection of the taxpayer's application under s. 119(2)(b) for condonation of an eight-minute delay in e-filing the return was legally sustainable, resulting in denial of carry-forward of losses. The record showed the tax audit report was uploaded within time and the taxpayer logged into the portal before midnight, with the return uploaded only eight minutes after the deadline. Given the minimal delay and the disproportionate hardship of disallowing substantial carried-forward losses solely for such marginal default, the delay was required to be condoned and the rejection order could not stand; delay condoned. - HC
The dominant issue was whether rejection of the taxpayer's application under s. 119(2)(b) for condonation of an eight-minute delay in e-filing the return was legally sustainable, resulting in denial of carry-forward of losses. The record showed the tax audit report was uploaded within time and the taxpayer logged into the portal before midnight, with the return uploaded only eight minutes after the deadline. Given the minimal delay and the disproportionate hardship of disallowing substantial carried-forward losses solely for such marginal default, the delay was required to be condoned and the rejection order could not stand; delay condoned. - HC
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