Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Service of a show cause notice through the GST common portal was treated as valid where the taxpayers later admitted the notice was available there, so the non-service challenge failed and the best judgment assessment stood. The limitation objection also failed: the court accepted that lesser tax payment despite knowledge of the applicable rate amounted to suppression, attracting the extended period, and relied on the notification extending the annual return due date to hold that the order was passed within time. The writ petition was dismissed and the order-in-original upheld.
Service of a show cause notice through the GST common portal was treated as valid where the taxpayers later admitted the notice was available there, so the non-service challenge failed and the best judgment assessment stood. The limitation objection also failed: the court accepted that lesser tax payment despite knowledge of the applicable rate amounted to suppression, attracting the extended period, and relied on the notification extending the annual return due date to hold that the order was passed within time. The writ petition was dismissed and the order-in-original upheld.
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