Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Effective service of GST notices requires more than portal upload where repeated communications receive no taxpayer response. Although portal uploading constitutes valid service, the assessing officer should consider other statutory modes under Section 169(1), preferably registered post with acknowledgement due, to ensure that notice reaches the taxpayer. An ex parte assessment without an effective opportunity to respond and a personal hearing risks avoidable litigation. The assessment was set aside and remanded for fresh consideration after objections are filed, with a clear 14-day notice for personal hearing and a merits-based decision.
Effective service of GST notices requires more than portal upload where repeated communications receive no taxpayer response. Although portal uploading constitutes valid service, the assessing officer should consider other statutory modes under Section 169(1), preferably registered post with acknowledgement due, to ensure that notice reaches the taxpayer. An ex parte assessment without an effective opportunity to respond and a personal hearing risks avoidable litigation. The assessment was set aside and remanded for fresh consideration after objections are filed, with a clear 14-day notice for personal hearing and a merits-based decision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
