Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Mandatory electronic upload of the summary of an adjudication order under GST is required to preserve the taxpayer's statutory right of appeal, and the appellate authority cannot treat an appeal as time-barred where that summary was issued later. Following its earlier view and the Supreme Court's principle in ASP Traders, the HC held that reliance only on an earlier email transmission was insufficient in the circumstances. The appellate order rejecting the appeal on limitation was quashed, and the matter was remitted for fresh disposal on merits without reference to limitation.
Mandatory electronic upload of the summary of an adjudication order under GST is required to preserve the taxpayer's statutory right of appeal, and the appellate authority cannot treat an appeal as time-barred where that summary was issued later. Following its earlier view and the Supreme Court's principle in ASP Traders, the HC held that reliance only on an earlier email transmission was insufficient in the circumstances. The appellate order rejecting the appeal on limitation was quashed, and the matter was remitted for fresh disposal on merits without reference to limitation.
Note: It is a system-generated summary and is for quick reference only.