Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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