Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Service of order - appeal rejected on the ground of time limitation - burden to prove - The word used in section 128 as well as 153 is communication of the decision, summons and notices. By merely sending a copy of the Order in Original by registered / speed post, the department cannot wash of their hands when they are duty bound to serve the same on the appellant. The department ought to have tracked the consignment and made sure that it has been delivered to the addressee. - AT
Service of order - appeal rejected on the ground of time limitation - burden to prove - The word used in section 128 as well as 153 is communication of the decision, summons and notices. By merely sending a copy of the Order in Original by registered / speed post, the department cannot wash of their hands when they are duty bound to serve the same on the appellant. The department ought to have tracked the consignment and made sure that it has been delivered to the addressee. - AT
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