Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
GST adjudication orders uploaded only on the common portal do not trigger the limitation period for a statutory appeal where the order-in-original was passed after contest. An assessee that replied to the show-cause notice cannot claim ignorance of those proceedings, but may pursue the appellate remedy within the prescribed period under the applicable principle for portal-only service. The writ petition was disposed of on that basis, leaving the assessee to file the statutory appeal.
GST adjudication orders uploaded only on the common portal do not trigger the limitation period for a statutory appeal where the order-in-original was passed after contest. An assessee that replied to the show-cause notice cannot claim ignorance of those proceedings, but may pursue the appellate remedy within the prescribed period under the applicable principle for portal-only service. The writ petition was disposed of on that basis, leaving the assessee to file the statutory appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
