Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
