Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
GST appellate jurisdiction to condone delay is confined to the statutory outer limit under section 107(4). High Court writ jurisdiction under Article 226 may mould relief on particular facts, but it does not expand the First Appellate Authority's statutory power; equity and hardship cannot override the prescribed limitation period. Where the Department has implemented an appellate restoration of GST registration, thereby altering taxpayers' legal and commercial position, a subsequent departmental challenge may become infructuous unless the consequences of restoration can be effectively addressed. In such circumstances, no workable relief may be available despite the jurisdictional defect in condoning delay.
GST appellate jurisdiction to condone delay is confined to the statutory outer limit under section 107(4). High Court writ jurisdiction under Article 226 may mould relief on particular facts, but it does not expand the First Appellate Authority's statutory power; equity and hardship cannot override the prescribed limitation period. Where the Department has implemented an appellate restoration of GST registration, thereby altering taxpayers' legal and commercial position, a subsequent departmental challenge may become infructuous unless the consequences of restoration can be effectively addressed. In such circumstances, no workable relief may be available despite the jurisdictional defect in condoning delay.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
