Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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