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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC affirmed ITAT's order regarding service of notice through electronic portal. The court held that uploading notice on ITBA portal without explicit consent or actual email communication does not constitute valid legal service. Following precedential principles, the court determined that electronic service via e-portal without direct recipient confirmation fails to meet procedural requirements under Section 282 of Income Tax Act and Rule 127 of Income Tax Rules. Consequently, ex-parte dismissal of appellant's appeal was deemed improper, with HC setting aside lower appellate authorities' orders as illegal and directing reconsideration of the original appeal on merits.
HC affirmed ITAT's order regarding service of notice through electronic portal. The court held that uploading notice on ITBA portal without explicit consent or actual email communication does not constitute valid legal service. Following precedential principles, the court determined that electronic service via e-portal without direct recipient confirmation fails to meet procedural requirements under Section 282 of Income Tax Act and Rule 127 of Income Tax Rules. Consequently, ex-parte dismissal of appellant's appeal was deemed improper, with HC setting aside lower appellate authorities' orders as illegal and directing reconsideration of the original appeal on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
