Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
