Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Effective service of GST notices requires more than uploading statutory notices and hearing intimations under an additional-notices portal tab when the taxpayer receives no physical service through RPAD. SMS and email reminders do not cure the resulting lack of a meaningful opportunity to file explanations and supporting records, which breaches principles of natural justice. GST adjudication and the consequential Form GST DRC-07 may therefore be set aside for fresh consideration, subject to a 10% deposit of disputed tax. The taxpayer must be allowed to submit objections and documents, followed by a clear 14-day personal-hearing notice and a merits-based order.
Effective service of GST notices requires more than uploading statutory notices and hearing intimations under an additional-notices portal tab when the taxpayer receives no physical service through RPAD. SMS and email reminders do not cure the resulting lack of a meaningful opportunity to file explanations and supporting records, which breaches principles of natural justice. GST adjudication and the consequential Form GST DRC-07 may therefore be set aside for fresh consideration, subject to a 10% deposit of disputed tax. The taxpayer must be allowed to submit objections and documents, followed by a clear 14-day personal-hearing notice and a merits-based order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
