Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
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