Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
GST notices and contested adjudication orders uploaded solely on the Common Portal, without acknowledgement of receipt or a reply, do not constitute sufficient service for the stated purposes. Portal-only upload of a show-cause notice is insufficient service, and portal-only communication of a contested order-in-original does not commence the limitation period for filing an appeal. Relief is available to affected taxpayers through the remedies recognised for defective service where notices or orders were communicated only through the Common Portal.
GST notices and contested adjudication orders uploaded solely on the Common Portal, without acknowledgement of receipt or a reply, do not constitute sufficient service for the stated purposes. Portal-only upload of a show-cause notice is insufficient service, and portal-only communication of a contested order-in-original does not commence the limitation period for filing an appeal. Relief is available to affected taxpayers through the remedies recognised for defective service where notices or orders were communicated only through the Common Portal.
Note: It is a system-generated summary and is for quick reference only.
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