Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Page of 4817
Press 'Enter' after typing page number.
1561 to 1580 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
