Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
GST show cause notices served only through the portal after cancellation of registration do not constitute effective service where the taxpayer cannot access the portal. Adjudication based on such service is liable to be set aside, with the tax authorities permitted to restart proceedings from the show cause notice stage in accordance with law. In fresh proceedings, a personal hearing must be provided where the taxpayer requests it under the statutory requirement. The discussion relies on decisions treating portal-only communication after cancellation as inconsistent with effective notice and procedural fairness.
GST show cause notices served only through the portal after cancellation of registration do not constitute effective service where the taxpayer cannot access the portal. Adjudication based on such service is liable to be set aside, with the tax authorities permitted to restart proceedings from the show cause notice stage in accordance with law. In fresh proceedings, a personal hearing must be provided where the taxpayer requests it under the statutory requirement. The discussion relies on decisions treating portal-only communication after cancellation as inconsistent with effective notice and procedural fairness.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
