Proof of independent funds for property acquisition requires reliable evidence when cash transactions support provisional attachment as criminal proce...
Transferred freezer use rights exclude service tax; refundable security deposits are not consideration, and extended limitation requires deliberate su...
Real estate insolvency rules require project-wise accounts, independent completion assessments and specific safeguards for allottees in resolution pla...
Non-profit merger conditions require matching registration status, transfer of obligations, audited accounts and electronic notification within the pr...
Effective service of GST notices requires more than portal upload where a taxpayer repeatedly does not respond. Although uploading notices on the common portal is a valid mode of service, officers must consider other available statutory modes to ensure effective service and a meaningful opportunity of hearing. Mere portal upload without such effort is an empty formality that violates principles of natural justice in an ex parte assessment. The ex parte assessment and consequential summary order were quashed and remanded for fresh adjudication, with an opportunity to file objections and receive a personal hearing subject to a stipulated condition. The related bank-account attachment could not continue, and the accounts were to be de-frozen upon compliance.
Effective service of GST notices requires more than portal upload where a taxpayer repeatedly does not respond. Although uploading notices on the common portal is a valid mode of service, officers must consider other available statutory modes to ensure effective service and a meaningful opportunity of hearing. Mere portal upload without such effort is an empty formality that violates principles of natural justice in an ex parte assessment. The ex parte assessment and consequential summary order were quashed and remanded for fresh adjudication, with an opportunity to file objections and receive a personal hearing subject to a stipulated condition. The related bank-account attachment could not continue, and the accounts were to be de-frozen upon compliance.
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