Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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 4796
Join Channel
TaxTMI 
