High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement Issue Whether the High Court, under Article 226 of the Constitution, can condone a one-day delay beyond the statutory condonable period under Section 107 of… Read More »
Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Issue Whether the seven-day time limit prescribed under Section 129(3) of the CGST/JKGST Act, 2017 for passing an order after the service of notice is mandatory, thereby… Read More »
Appellate authorities cannot admit additional financial evidence without recorded reasons and granting the Assessing Officer a rebuttal opportunity. Issue Whether the Commissioner (Appeals) [CIT(A)] is legally justified in reducing a Section 40(a)(ia) disallowance based on new documents produced by the assessee at the appellate stage, without passing a speaking order under Rule 46A or providing… Read More »