Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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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