Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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Service of a GST show-cause notice solely through the portal after cancellation of registration may deny the taxpayer a proper opportunity to respond. Once registration is cancelled, the taxpayer is not required to continue checking the GST portal; an alternative mode of service is required. An assessment founded only on such portal-based notice breaches principles of natural justice and was set aside. Fresh proceedings may be initiated upon proper notice, and any recovered amount remains subject to the final outcome of those proceedings.
Service of a GST show-cause notice solely through the portal after cancellation of registration may deny the taxpayer a proper opportunity to respond. Once registration is cancelled, the taxpayer is not required to continue checking the GST portal; an alternative mode of service is required. An assessment founded only on such portal-based notice breaches principles of natural justice and was set aside. Fresh proceedings may be initiated upon proper notice, and any recovered amount remains subject to the final outcome of those proceedings.
Note: It is a system-generated summary and is for quick reference only.