Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Section 107 of the GST law allows an appeal within three months, with only one further month condonable on sufficient cause; once that outer limit expires, neither the Appellate Authority nor the HC can extend time. Applying Supreme Court guidance, the Court held that writ jurisdiction cannot be used to override the statutory limitation scheme, and explanations such as accountant negligence did not justify condonation beyond the cap. Having already pursued the statutory appeal, the petitioner was also not permitted to reopen the show-cause notice or cancellation order in writ proceedings, especially where no appearance was made before the appellate authority despite opportunity. The writ petition was dismissed.
Section 107 of the GST law allows an appeal within three months, with only one further month condonable on sufficient cause; once that outer limit expires, neither the Appellate Authority nor the HC can extend time. Applying Supreme Court guidance, the Court held that writ jurisdiction cannot be used to override the statutory limitation scheme, and explanations such as accountant negligence did not justify condonation beyond the cap. Having already pursued the statutory appeal, the petitioner was also not permitted to reopen the show-cause notice or cancellation order in writ proceedings, especially where no appearance was made before the appellate authority despite opportunity. The writ petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
