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 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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
