Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
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.