Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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For GST adjudication orders under Section 73, issuance within the limitation period is distinct from service. The provision requires the proper officer to complete and digitally authenticate the adjudicatory order within time, while Section 169 governs communication through prescribed service modes. Uploading a summary in Form GST DRC-07 under Rule 142(5) does not make the upload date the date of issuance or impose a requirement that service be completed within the issuance limitation period. Accordingly, an order digitally signed within the extended period remains valid even if uploaded on the common portal the following day; the later upload affects service and enforceability, not validity.
For GST adjudication orders under Section 73, issuance within the limitation period is distinct from service. The provision requires the proper officer to complete and digitally authenticate the adjudicatory order within time, while Section 169 governs communication through prescribed service modes. Uploading a summary in Form GST DRC-07 under Rule 142(5) does not make the upload date the date of issuance or impose a requirement that service be completed within the issuance limitation period. Accordingly, an order digitally signed within the extended period remains valid even if uploaded on the common portal the following day; the later upload affects service and enforceability, not validity.
Note: It is a system-generated summary and is for quick reference only.