Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
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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