Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Uploading a GST show-cause notice or adjudication order only in the 'View Additional Notices and Orders' tab of the Common Portal is not sufficient service unless the taxpayer acknowledges receipt or responds. The notes state that the retrospective amendment on Common Portal functions does not change this position because the GST Rules do not prescribe portal upload as a mode of service for such notices or orders. If no reply was filed and an ex parte order followed, proceedings must be restored to the notice stage. If an order followed a contested proceeding but was only uploaded on the portal, the limitation period for appeal does not commence.
Uploading a GST show-cause notice or adjudication order only in the 'View Additional Notices and Orders' tab of the Common Portal is not sufficient service unless the taxpayer acknowledges receipt or responds. The notes state that the retrospective amendment on Common Portal functions does not change this position because the GST Rules do not prescribe portal upload as a mode of service for such notices or orders. If no reply was filed and an ex parte order followed, proceedings must be restored to the notice stage. If an order followed a contested proceeding but was only uploaded on the portal, the limitation period for appeal does not commence.
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