Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Where service of notice of appeal through the portal and email elicited no response, the Tribunal required additional service by registered post or speed post under Section 169 of the CGST Act, 2017. It directed the appellant to file the paper book and duly stamped envelopes for effecting such service and then listed the matter for hearing. The note highlights the availability and use of alternative modes of service to ensure effective notice to the respondents.
Where service of notice of appeal through the portal and email elicited no response, the Tribunal required additional service by registered post or speed post under Section 169 of the CGST Act, 2017. It directed the appellant to file the paper book and duly stamped envelopes for effecting such service and then listed the matter for hearing. The note highlights the availability and use of alternative modes of service to ensure effective notice to the respondents.
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