Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Electronic service of GST show-cause notices and adjudication orders requires more than uploading them to the 'View Additional Notices and Orders' tab of the GST Common Portal. Portal-only uploading does not constitute proper service under the CGST Act unless the recipient acknowledges receipt or responds. A retrospective amendment permitting functions under the GST Rules to be performed through the portal does not expand the portal's specified functions or replace formal statutory service. The writ petition was disposed of consistently with the established position on deficient portal-only service.
Electronic service of GST show-cause notices and adjudication orders requires more than uploading them to the 'View Additional Notices and Orders' tab of the GST Common Portal. Portal-only uploading does not constitute proper service under the CGST Act unless the recipient acknowledges receipt or responds. A retrospective amendment permitting functions under the GST Rules to be performed through the portal does not expand the portal's specified functions or replace formal statutory service. The writ petition was disposed of consistently with the established position on deficient portal-only service.
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