Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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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