The Tax Court dismissed a taxpayer’s petition due to a missed filing deadline and lack of any facts that would entitle him to equitable tolling of the deadline.
This amendment carves out an exception to sub-section (4) of Section 16, allowing registered persons to avail ITC for invoices or debit notes pertaining to Financial Years 2017-18, 2018-19, 2019-20, ...
The employee asked the Green Party to use this "newer" form -- with the wrong affidavit ... position" on whether the Green Party's petition was legal. "We respect the decision of the Justices ...