Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
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