Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
