Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Page of 4814
Press 'Enter' after typing page number.
2921 to 2940 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Effective service of GST notices requires more than portal uploading where a taxpayer remains non-responsive despite repeated reminders. Although portal upload constitutes valid service, the assessing officer should consider other statutory modes, preferably registered post with acknowledgement due, to ensure actual communication before making an ex parte assessment. Failure to provide a meaningful opportunity of personal hearing can invalidate the assessment. The High Court set aside the ex parte assessment and lifted the consequential attachment, remanding the matter for fresh merits consideration subject to payment of 25% of the disputed tax. The taxpayer may file objections, and the officer must give clear 14 days' notice of personal hearing.
Effective service of GST notices requires more than portal uploading where a taxpayer remains non-responsive despite repeated reminders. Although portal upload constitutes valid service, the assessing officer should consider other statutory modes, preferably registered post with acknowledgement due, to ensure actual communication before making an ex parte assessment. Failure to provide a meaningful opportunity of personal hearing can invalidate the assessment. The High Court set aside the ex parte assessment and lifted the consequential attachment, remanding the matter for fresh merits consideration subject to payment of 25% of the disputed tax. The taxpayer may file objections, and the officer must give clear 14 days' notice of personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
