Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
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