Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Page of 4803
Press 'Enter' after typing page number.
1 to 20 of 96046 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Portal-only uploading of a show-cause notice or order-in-original in the GST Common Portal's "View Additional Notices and Orders" tab does not by itself constitute valid service. Service is sufficient only where receipt is acknowledged or the taxpayer files a reply. The retrospective amendment permitting GST Rules functions through the Common Portal does not designate it as a formal mode of service for notices or adjudication orders. Consequently, portal-only upload does not commence the appeal limitation period for contested adjudication orders; where ex parte adjudication followed without a reply, proceedings are restored to the show-cause notice stage.
Portal-only uploading of a show-cause notice or order-in-original in the GST Common Portal's "View Additional Notices and Orders" tab does not by itself constitute valid service. Service is sufficient only where receipt is acknowledged or the taxpayer files a reply. The retrospective amendment permitting GST Rules functions through the Common Portal does not designate it as a formal mode of service for notices or adjudication orders. Consequently, portal-only upload does not commence the appeal limitation period for contested adjudication orders; where ex parte adjudication followed without a reply, proceedings are restored to the show-cause notice stage.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
