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...
Non-upload of judicial orders prevented the appellant from being fairly bound to take fresh service steps, because the directions were not available to the Registry in time for compliance. Applying actus curiae neminem gravabit, the NCLAT held that a party cannot be prejudiced by delay attributable to the court process itself. The dismissal of the Section 7 petition for non-service was set aside, the petition was restored, and the matter was remanded to the Adjudicating Authority for disposal in accordance with law after hearing the parties.
Non-upload of judicial orders prevented the appellant from being fairly bound to take fresh service steps, because the directions were not available to the Registry in time for compliance. Applying actus curiae neminem gravabit, the NCLAT held that a party cannot be prejudiced by delay attributable to the court process itself. The dismissal of the Section 7 petition for non-service was set aside, the petition was restored, and the matter was remanded to the Adjudicating Authority for disposal in accordance with law after hearing the parties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
