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1. Notice u/s 148 send through registered post is presumed to be served

2. Violation of principles of natural justice - SCN not issued - Since there is no material to indicate that the Show Cause Notice was sent by speed post with...

3. CIRP - Recovery of electricity dues - Liability of successful Auction Purchaser in the liquidation proceeding of the Corporate Debtor - The submission of the Appellant...

4. Waiver of pre-deposit of Service Tax - sending of adjudication order by speed post is not a valid service as per Section 37C of the Central Excise Act, 1944 as the...

5. Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date...

6. Service of SCN - There is no attempt to serve the notice in the normal process by registered post or speed post - Straight away upon receiving the notice it has been...

7. Speed post versus Registered post - Speed Post has all the principal attributes of registered post - HC

8. Loss reduced due to adj. u/s 143(1) – demand of tax is sustainable

9. Penalty u/s 271(1)(c) - proof of contravention of provisions provided under explanation 5A to section 271(1)(c) - On reference to the provisions of explanation 5A to...

10. Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served...

11. Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation...

12. Filing of appeal without the copy of the order in original - Appellant claimed that order was not served upon him - We cannot set aside any order without the copy of the...

13. Due date of filing of Tran-1 return - extension till 10th May, 2018 - given that only 25th, 26th and 27th April, 2018 are the working days available before 30th April,...

14. Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while...

15. Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the...