Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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.
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