Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
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...
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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.
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