Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
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