Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
GST adjudication orders served solely through the common portal may not amount to constructive notice where the Department knows that the registered person has ceased manufacturing. Although prescribed service modes offer a choice, that choice must be exercised fairly and reasonably; email, speed post or registered post should also be used in those circumstances. Limitation for a statutory appeal begins when the person obtains knowledge of the order, rather than on portal upload alone. The delay was condoned, the appellate refusal was set aside, and the appeal was restored for merits adjudication, with directions for non-portal communication of the resulting order.
GST adjudication orders served solely through the common portal may not amount to constructive notice where the Department knows that the registered person has ceased manufacturing. Although prescribed service modes offer a choice, that choice must be exercised fairly and reasonably; email, speed post or registered post should also be used in those circumstances. Limitation for a statutory appeal begins when the person obtains knowledge of the order, rather than on portal upload alone. The delay was condoned, the appellate refusal was set aside, and the appeal was restored for merits adjudication, with directions for non-portal communication of the resulting order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4927 
