Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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...
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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.
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