Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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.
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