Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
Effective service of GST notices requires more than portal upload where a taxpayer repeatedly does not respond. Although uploading notices on the common portal is a valid mode of service, officers must consider other available statutory modes to ensure effective service and a meaningful opportunity of hearing. Mere portal upload without such effort is an empty formality that violates principles of natural justice in an ex parte assessment. The ex parte assessment and consequential summary order were quashed and remanded for fresh adjudication, with an opportunity to file objections and receive a personal hearing subject to a stipulated condition. The related bank-account attachment could not continue, and the accounts were to be de-frozen upon compliance.
Effective service of GST notices requires more than portal upload where a taxpayer repeatedly does not respond. Although uploading notices on the common portal is a valid mode of service, officers must consider other available statutory modes to ensure effective service and a meaningful opportunity of hearing. Mere portal upload without such effort is an empty formality that violates principles of natural justice in an ex parte assessment. The ex parte assessment and consequential summary order were quashed and remanded for fresh adjudication, with an opportunity to file objections and receive a personal hearing subject to a stipulated condition. The related bank-account attachment could not continue, and the accounts were to be de-frozen upon compliance.
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