Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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