Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Validity of service by uploading a show-cause notice on the common GST portal after cancellation of registration was treated as deficient; the prevailing principle requires alternative modes of service where registration is cancelled, following prior authority. The impugned adjudication order issued after portal-only service was quashed, with liberty to the revenue to issue a fresh notice and re-adjudicate. The petitioner must be afforded an opportunity for personal hearing in accordance with the statutory right to be heard (audi alteram partem) during re-adjudication.
Validity of service by uploading a show-cause notice on the common GST portal after cancellation of registration was treated as deficient; the prevailing principle requires alternative modes of service where registration is cancelled, following prior authority. The impugned adjudication order issued after portal-only service was quashed, with liberty to the revenue to issue a fresh notice and re-adjudicate. The petitioner must be afforded an opportunity for personal hearing in accordance with the statutory right to be heard (audi alteram partem) during re-adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
