Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Condonation of extraordinary delay in re-presenting departmental tax appeals requires a reasonable, plausible and bona fide explanation supported by a coherent account of the period of inaction. General assertions of administrative workload, simultaneous appeal filings, voluminous records and procedural requirements do not establish sufficient cause. Delay in re-presentation is assessed less rigorously than delay under the Limitation Act, but government departments receive no preferential treatment and must show diligence and bona fide effort. The condonation applications were dismissed, and the departmental appeals were rejected.
Condonation of extraordinary delay in re-presenting departmental tax appeals requires a reasonable, plausible and bona fide explanation supported by a coherent account of the period of inaction. General assertions of administrative workload, simultaneous appeal filings, voluminous records and procedural requirements do not establish sufficient cause. Delay in re-presentation is assessed less rigorously than delay under the Limitation Act, but government departments receive no preferential treatment and must show diligence and bona fide effort. The condonation applications were dismissed, and the departmental appeals were rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4899 
