Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Uploading GST notices or orders solely in the Common Portal's "View Additional Notices and Orders" tab was not authorised service because the notified portal functions and Rules did not prescribe that tab as a statutory mode of service. Such uploading could not commence the appeal limitation period, particularly where the interface did not prominently disclose communications. E-mail service required transmission of the notice or order itself to the registered e-mail address; an intimation alone was insufficient. Ex parte proceedings based solely on invalid portal service were restored for reply and hearing, while affected appeals could be considered on merits. However, an assessee that replied to and contested a show-cause notice could not later challenge the resulting order solely for defective portal service.
Uploading GST notices or orders solely in the Common Portal's "View Additional Notices and Orders" tab was not authorised service because the notified portal functions and Rules did not prescribe that tab as a statutory mode of service. Such uploading could not commence the appeal limitation period, particularly where the interface did not prominently disclose communications. E-mail service required transmission of the notice or order itself to the registered e-mail address; an intimation alone was insufficient. Ex parte proceedings based solely on invalid portal service were restored for reply and hearing, while affected appeals could be considered on merits. However, an assessee that replied to and contested a show-cause notice could not later challenge the resulting order solely for defective portal service.
Note: It is a system-generated summary and is for quick reference only.
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