Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Under GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to ensure statutory compliance and protect third party rights, but cancellation of GST registration typically prejudices only the assessee and not third parties. The writ court may condone delay in statutory or quasi judicial proceedings, and on that basis the High Court set aside the dismissal of the appeal for limitation and directed the Appellate Authority to re hear and decide the revocation of cancellation on merits, permitting reconsideration rather than rejection on time bar grounds.
Under GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to ensure statutory compliance and protect third party rights, but cancellation of GST registration typically prejudices only the assessee and not third parties. The writ court may condone delay in statutory or quasi judicial proceedings, and on that basis the High Court set aside the dismissal of the appeal for limitation and directed the Appellate Authority to re hear and decide the revocation of cancellation on merits, permitting reconsideration rather than rejection on time bar grounds.
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