Rectification order service requirement: written orders must be issued and served on the taxpayer, not only reflected electronically. The instruction notes that rectification orders effected on the AST system without providing a written copy leave taxpayers unaware and unable to pursue appeal or further rectification. It underscores that rectification must be issued in writing and directs that all rectification applications be disposed of by passing a written order that is duly served upon the taxpayer, not by mere AST system updates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification order service requirement: written orders must be issued and served on the taxpayer, not only reflected electronically.
The instruction notes that rectification orders effected on the AST system without providing a written copy leave taxpayers unaware and unable to pursue appeal or further rectification. It underscores that rectification must be issued in writing and directs that all rectification applications be disposed of by passing a written order that is duly served upon the taxpayer, not by mere AST system updates.
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