Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
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