Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
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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