Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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GST portal service of a show-cause notice is invalid after cancellation of registration because the taxpayer cannot be expected to monitor the portal and must be served through an alternative permissible mode. Personal hearing is mandatory under section 75(4) of the CGST Act when requested in writing or when an adverse decision is contemplated, reflecting the audi alteram partem requirement. Failure to provide valid notice and hearing renders GST adjudication vulnerable. The adjudication order was quashed, with fresh notice and adjudication permitted in accordance with law, including a personal hearing if requested.
GST portal service of a show-cause notice is invalid after cancellation of registration because the taxpayer cannot be expected to monitor the portal and must be served through an alternative permissible mode. Personal hearing is mandatory under section 75(4) of the CGST Act when requested in writing or when an adverse decision is contemplated, reflecting the audi alteram partem requirement. Failure to provide valid notice and hearing renders GST adjudication vulnerable. The adjudication order was quashed, with fresh notice and adjudication permitted in accordance with law, including a personal hearing if requested.
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