Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
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