Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Condonation of delay under the proviso to Section 100(2) of the CGST Act is discussed with focus on technical portal failure as sufficient cause; the note explains that repeated unsuccessful online filing attempts, corroborated by screenshots and a helpdesk ticket, can satisfy the requirement of prevention from presenting an appeal within the primary period and justify admission within the further thirty days. It states that, where such evidence is accepted, the appellate authority may invoke its power to condone delay and admit the appeal for adjudication on merits.
Condonation of delay under the proviso to Section 100(2) of the CGST Act is discussed with focus on technical portal failure as sufficient cause; the note explains that repeated unsuccessful online filing attempts, corroborated by screenshots and a helpdesk ticket, can satisfy the requirement of prevention from presenting an appeal within the primary period and justify admission within the further thirty days. It states that, where such evidence is accepted, the appellate authority may invoke its power to condone delay and admit the appeal for adjudication on merits.
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