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...
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
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