Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Uploading a show-cause notice or adjudication order solely in the Common Portal's 'View Additional Notices and Orders' tab is not valid service where the assessee neither acknowledges it nor responds. The notes state that the retrospective amendment permitting CGST Rules functions through the portal does not prescribe the portal as a service mode and cannot replace formal service where civil consequences follow. An ex parte order based on portal-only upload should result in restoration of proceedings to the show-cause-notice stage. For an order passed after contest but uploaded only on the portal, the limitation period for appeal does not begin.
Uploading a show-cause notice or adjudication order solely in the Common Portal's 'View Additional Notices and Orders' tab is not valid service where the assessee neither acknowledges it nor responds. The notes state that the retrospective amendment permitting CGST Rules functions through the portal does not prescribe the portal as a service mode and cannot replace formal service where civil consequences follow. An ex parte order based on portal-only upload should result in restoration of proceedings to the show-cause-notice stage. For an order passed after contest but uploaded only on the portal, the limitation period for appeal does not begin.
Note: It is a system-generated summary and is for quick reference only.
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