Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence and found that the notice was effectively served at the petitioner's registered address, meeting the requirements of natural justice. As there was no rebuttal to the respondent's evidence, the Court upheld the validity of the notice and dismissed the petitioner's challenge. The Court also noted that the petitioner had alternative remedies available to address the assessment order.
Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence and found that the notice was effectively served at the petitioner's registered address, meeting the requirements of natural justice. As there was no rebuttal to the respondent's evidence, the Court upheld the validity of the notice and dismissed the petitioner's challenge. The Court also noted that the petitioner had alternative remedies available to address the assessment order.
Note: It is a system-generated summary and is for quick reference only.