Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
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