Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Condonation of delay was granted where the majority of the 822 day delay fell within the pandemic period excluded by Supreme Court guidance on extension of limitation; the High Court, exercising writ jurisdiction, found no deliberate or culpable indolence and took a pragmatic, lenient view to set aside tribunal orders refusing condonation. The court emphasised that the appellate authority has competence under the appeals regime to examine material and merits when considering condonation and directed that the appeal be restored, with a fresh adjudication allowing the petitioner a personal hearing and one opportunity to adduce evidence for claimed charitable exemption.
Condonation of delay was granted where the majority of the 822 day delay fell within the pandemic period excluded by Supreme Court guidance on extension of limitation; the High Court, exercising writ jurisdiction, found no deliberate or culpable indolence and took a pragmatic, lenient view to set aside tribunal orders refusing condonation. The court emphasised that the appellate authority has competence under the appeals regime to examine material and merits when considering condonation and directed that the appeal be restored, with a fresh adjudication allowing the petitioner a personal hearing and one opportunity to adduce evidence for claimed charitable exemption.
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