Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
Validity of notice u/s 158BC - The words 'not less than fifteen days' have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the assessee to file the return within fifteen days of the service of the notice, the notice issued by the Assessing Officer is invalid. - HC
Validity of notice u/s 158BC - The words 'not less than fifteen days' have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the assessee to file the return within fifteen days of the service of the notice, the notice issued by the Assessing Officer is invalid. - HC
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