Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
After cancellation of GST registration, notices must be served through one of the alternative modes prescribed for service; mere uploading on the GST portal is insufficient and may offend natural justice in assessment proceedings. The text records that, on this basis, the writ petitions were disposed of in line with an earlier High Court view, while leaving the competent authority free to recommence proceedings from the show cause notice stage.
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