Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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