Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
HC held that electronic service of notices under Central Excise Act 1944 is permissible through application of CGST Act provisions. Reading Sections 142(8)(a) and 169(1)(c) of CGST Act together enables electronic service modes for existing laws including 1944 Act, despite Section 37C being silent on email service. Court rejected petitioner's argument against electronic notice validity and distinguished prior CESTAT precedent as inapplicable. Directed petitioner to pursue statutory appeal remedy with delay condonation application, excluding court proceedings duration from limitation period. Time spent before court would not count towards appeal limitation. Petition disposed of with directions to appellate authority to consider appeal per law.
HC held that electronic service of notices under Central Excise Act 1944 is permissible through application of CGST Act provisions. Reading Sections 142(8)(a) and 169(1)(c) of CGST Act together enables electronic service modes for existing laws including 1944 Act, despite Section 37C being silent on email service. Court rejected petitioner's argument against electronic notice validity and distinguished prior CESTAT precedent as inapplicable. Directed petitioner to pursue statutory appeal remedy with delay condonation application, excluding court proceedings duration from limitation period. Time spent before court would not count towards appeal limitation. Petition disposed of with directions to appellate authority to consider appeal per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
