Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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.
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