Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Abeyance of limitation applies where a rectification application under the GST statute was pending; the time spent pursuing rectification is excluded and the appeal is maintainable despite delay, the Court applying the principle of bona fide pursuit before a wrong forum and directing the appellate authority to decide on merits. Because the petitioner deposited 10% in the leading matter and 25% in the connected matter, the appeals are to be treated as not barred by delay, and the appellate authority must decide them on merits within two months. Writ petitions disposed accordingly.
Abeyance of limitation applies where a rectification application under the GST statute was pending; the time spent pursuing rectification is excluded and the appeal is maintainable despite delay, the Court applying the principle of bona fide pursuit before a wrong forum and directing the appellate authority to decide on merits. Because the petitioner deposited 10% in the leading matter and 25% in the connected matter, the appeals are to be treated as not barred by delay, and the appellate authority must decide them on merits within two months. Writ petitions disposed accordingly.
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