Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Section 107 confines the First Appellate Authority's power to condone delay in GST registration-cancellation appeals to the prescribed outer limit; condonation beyond that limit, and the resulting allowance of taxpayers' appeals, is without jurisdiction. Fact-specific relief granted by a High Court under Article 226 cannot enlarge the statutory appellate authority's jurisdiction. However, after the Department implemented the appellate orders by restoring GST registrations, it altered the taxpayers' legal and commercial position. As no effective or workable relief could then follow from annulling those orders, the departmental appeals were infructuous and not maintainable.
Section 107 confines the First Appellate Authority's power to condone delay in GST registration-cancellation appeals to the prescribed outer limit; condonation beyond that limit, and the resulting allowance of taxpayers' appeals, is without jurisdiction. Fact-specific relief granted by a High Court under Article 226 cannot enlarge the statutory appellate authority's jurisdiction. However, after the Department implemented the appellate orders by restoring GST registrations, it altered the taxpayers' legal and commercial position. As no effective or workable relief could then follow from annulling those orders, the departmental appeals were infructuous and not maintainable.
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TaxTMI 
TaxTMI 
of 4907 
