Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Service of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - The High Court observed that the registration was cancelled, and there was no evidence of revival or attempts to seek revival. As a result, the petitioner was not under an obligation to check the GST portal for any notices. - The Court noted that there was no evidence of physical or offline notices being served to the petitioner before the issuance of the impugned order.
Service of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - The High Court observed that the registration was cancelled, and there was no evidence of revival or attempts to seek revival. As a result, the petitioner was not under an obligation to check the GST portal for any notices. - The Court noted that there was no evidence of physical or offline notices being served to the petitioner before the issuance of the impugned order.
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