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...
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Service of SCN - plea of not having accessed the Portal for long period - Notices and orders were uploaded under the “View Additional Notices and Orders” tab - The primary issues were the non-traceability of demand on the GST portal, errors in ITC reporting, and the implications of the Reverse Charge Mechanism. The High Court recognized the potential confusion caused by the redesign of the GST portal, which led to the petitioner missing crucial notices. In the interest of justice, the court quashed the impugned order, provided the petitioner pays 10% of the disputed amount, and instructed the Assessing Officer to re-assess the case after giving the petitioner a fair opportunity to present his case.
Service of SCN - plea of not having accessed the Portal for long period - Notices and orders were uploaded under the “View Additional Notices and Orders” tab - The primary issues were the non-traceability of demand on the GST portal, errors in ITC reporting, and the implications of the Reverse Charge Mechanism. The High Court recognized the potential confusion caused by the redesign of the GST portal, which led to the petitioner missing crucial notices. In the interest of justice, the court quashed the impugned order, provided the petitioner pays 10% of the disputed amount, and instructed the Assessing Officer to re-assess the case after giving the petitioner a fair opportunity to present his case.
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