Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
GST appellate limitation depends on effective communication of the adjudication order, requiring actual or constructive knowledge sufficient to pursue an appeal. Portal upload in an "Additional Notices and Orders" tab, where adjudication orders need not be posted, may not constitute communication merely because registered persons use the portal for returns and tax payments. A breach of natural justice may support writ jurisdiction despite an alternative Tribunal remedy. The appellate authority must give reasons when rejecting a delay explanation; merits remain to be determined after a personal hearing.
GST appellate limitation depends on effective communication of the adjudication order, requiring actual or constructive knowledge sufficient to pursue an appeal. Portal upload in an "Additional Notices and Orders" tab, where adjudication orders need not be posted, may not constitute communication merely because registered persons use the portal for returns and tax payments. A breach of natural justice may support writ jurisdiction despite an alternative Tribunal remedy. The appellate authority must give reasons when rejecting a delay explanation; merits remain to be determined after a personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
