Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Page of 4782
Press 'Enter' after typing page number.
401 to 420 of 95636 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.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of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.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 4782
Join Channel
TaxTMI 
