Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Delay in filing a statutory GST appeal was condoned in writ jurisdiction where the assessee showed that non-filing within time was due to circumstances beyond its control. The Court held that, although the Appellate Authority is bound by the limitation under Section 107 of the RGST/CGST Act, refusal to permit consideration on merits in such circumstances would cause grave prejudice. The delay was therefore condoned and the Appellate Authority was directed to entertain and decide the appeal on merits. The challenge to the vires of Section 107(4) read with the notification was not pressed and was left open.
Delay in filing a statutory GST appeal was condoned in writ jurisdiction where the assessee showed that non-filing within time was due to circumstances beyond its control. The Court held that, although the Appellate Authority is bound by the limitation under Section 107 of the RGST/CGST Act, refusal to permit consideration on merits in such circumstances would cause grave prejudice. The delay was therefore condoned and the Appellate Authority was directed to entertain and decide the appeal on merits. The challenge to the vires of Section 107(4) read with the notification was not pressed and was left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
