Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74 Issue Whether tax authorities possess jurisdiction under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, Punjab GST Act, and Haryana GST Act to initiate proceedings or adjudicate disputes regarding input tax credits… Read More »
Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Issue Whether uploading a Show Cause Notice (SCN) or adjudication order solely on the GST common portal without acknowledgment or reply constitutes valid service under Section 169,… Read More »
Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Issue Whether service of orders solely by uploading them on the GST Common Portal constitutes valid service for computing the limitation… Read More »