Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Electronic service of GST notices and assessment orders through a taxpayer's web-portal profile constitutes valid and sufficient service under the CGST Act. A taxpayer remains responsible for monitoring the portal, communicating hearing dates and uploaded orders to its engaged lawyer, and responding to departmental communications. Execution of a vakalathnama does not transfer that monitoring obligation or establish denial of opportunity. Where no material demonstrates a lapse by the lawyer, non-participation caused by failure to check the portal does not justify interference with assessment orders or consequential recovery proceedings. The writ petition was dismissed.
Electronic service of GST notices and assessment orders through a taxpayer's web-portal profile constitutes valid and sufficient service under the CGST Act. A taxpayer remains responsible for monitoring the portal, communicating hearing dates and uploaded orders to its engaged lawyer, and responding to departmental communications. Execution of a vakalathnama does not transfer that monitoring obligation or establish denial of opportunity. Where no material demonstrates a lapse by the lawyer, non-participation caused by failure to check the portal does not justify interference with assessment orders or consequential recovery proceedings. The writ petition was dismissed.
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TaxTMI 
TaxTMI 
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