Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
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 4905 
