Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Page of 4809
Press 'Enter' after typing page number.
961 to 980 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Service of a show cause notice solely by uploading it to the common portal was treated as ineffective where there was no acknowledgement of receipt or response from the assessee. An ex parte adjudication under Section 73 of the CGST Act founded on such notice could not be sustained because the assessee lacked an effective opportunity to reply. The ex parte order was set aside, with liberty to submit a response to the show cause notice. The competent authority must then conduct fresh adjudication and pass an order in accordance with law.
Service of a show cause notice solely by uploading it to the common portal was treated as ineffective where there was no acknowledgement of receipt or response from the assessee. An ex parte adjudication under Section 73 of the CGST Act founded on such notice could not be sustained because the assessee lacked an effective opportunity to reply. The ex parte order was set aside, with liberty to submit a response to the show cause notice. The competent authority must then conduct fresh adjudication and pass an order in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
