Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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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