Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Limitation for filing appeal under Section 107 was held to commence only upon "communication" of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxpayer retrieved/viewed/downloaded documents from the common portal, portal upload alone made the time of communication indeterminate; SMS alerts or unproven email alerts were insufficient to establish communication enabling an effective appeal. Electronic service modes under Section 169(1)(a)-(e) were upheld as valid without priority inter se, but service must be demonstrable. Adjudication orders were set aside subject to 10% pre-deposit within four weeks. - HC
Limitation for filing appeal under Section 107 was held to commence only upon "communication" of the SCN/adjudication order, which requires actual or constructive service in strict compliance with Section 169, and not merely the existence of the order on electronic dispatch or upload. Since GSTN/revenue could not ascertain when the taxpayer retrieved/viewed/downloaded documents from the common portal, portal upload alone made the time of communication indeterminate; SMS alerts or unproven email alerts were insufficient to establish communication enabling an effective appeal. Electronic service modes under Section 169(1)(a)-(e) were upheld as valid without priority inter se, but service must be demonstrable. Adjudication orders were set aside subject to 10% pre-deposit within four weeks. - HC
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