Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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A High Court held that, after excluding the Supreme Court-directed period from 15.03.2020 to 28.02.2022, limitation for the GST cancellation appeal commenced on 01.03.2022, not on the date of the cancellation order. The appeal filed on 06.06.2022 was beyond 90 days but within the additional condonable period under Section 107(4), so the appellate authority wrongly treated it as time-barred and as having no discretion to consider condonation. The rejection was quashed and the matter remanded for consideration of delay condonation and, if allowed, disposal of the appeal on merits, without any view on sufficiency of cause.
A High Court held that, after excluding the Supreme Court-directed period from 15.03.2020 to 28.02.2022, limitation for the GST cancellation appeal commenced on 01.03.2022, not on the date of the cancellation order. The appeal filed on 06.06.2022 was beyond 90 days but within the additional condonable period under Section 107(4), so the appellate authority wrongly treated it as time-barred and as having no discretion to consider condonation. The rejection was quashed and the matter remanded for consideration of delay condonation and, if allowed, disposal of the appeal on merits, without any view on sufficiency of cause.
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