Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Uploading a show cause notice on the GST portal is a recognised mode of service, but where the taxpayer was unaware and the original was not furnished and no personal hearing was afforded, confirmation of proposals is unsustainable; the HC set aside the assessment and remitted the matter for fresh consideration, directing opportunity to file reply and a personal hearing. Officers are required to explore alternative prescribed modes of service under Section 169(1) (preferably RPAD) if portal service elicits no response. Attachment of the petitioner's bank account is ordered released and de frozen on production of this order.
Uploading a show cause notice on the GST portal is a recognised mode of service, but where the taxpayer was unaware and the original was not furnished and no personal hearing was afforded, confirmation of proposals is unsustainable; the HC set aside the assessment and remitted the matter for fresh consideration, directing opportunity to file reply and a personal hearing. Officers are required to explore alternative prescribed modes of service under Section 169(1) (preferably RPAD) if portal service elicits no response. Attachment of the petitioner's bank account is ordered released and de frozen on production of this order.
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