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...
Service of GST show cause notices and adjudication orders solely by uploading them on the Common Portal was treated as invalid where the 2017 Rules did not prescribe the portal as a mode of service. The retrospective amendment concerning portal functions did not alter that position. Where the assessee lacked knowledge of the uploaded order and serious civil consequences followed, portal upload alone could not constitute valid service. Applying Luxmi Traders, the appellate remedy was to be considered on merits upon satisfaction of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.
Service of GST show cause notices and adjudication orders solely by uploading them on the Common Portal was treated as invalid where the 2017 Rules did not prescribe the portal as a mode of service. The retrospective amendment concerning portal functions did not alter that position. Where the assessee lacked knowledge of the uploaded order and serious civil consequences followed, portal upload alone could not constitute valid service. Applying Luxmi Traders, the appellate remedy was to be considered on merits upon satisfaction of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
