Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
The Calcutta High Court examined the maintainability of a...
Validity of pre-show cause notices u/s 74 since not uploaded in the View notices and orders - Petition not maintainable due to availability of appeal remedy.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The Calcutta High Court examined the maintainability of a petition challenging the validity of pre-show cause notices issued under section 74 of the WBGST Act, 2017. The notices were not uploaded in the designated "view notices and orders" section but in the "additional notices and orders" section of the portal. The court noted the petitioner's failure to disclose when they became aware of the notices' uploading. Emphasizing the availability of an alternative remedy of appeal under section 107 of the Act, the court directed the petitioner to approach the appellate authority. The court refrained from deciding on the adequacy of notice service and disposed of the petition accordingly.
The Calcutta High Court examined the maintainability of a petition challenging the validity of pre-show cause notices issued under section 74 of the WBGST Act, 2017. The notices were not uploaded in the designated "view notices and orders" section but in the "additional notices and orders" section of the portal. The court noted the petitioner's failure to disclose when they became aware of the notices' uploading. Emphasizing the availability of an alternative remedy of appeal under section 107 of the Act, the court directed the petitioner to approach the appellate authority. The court refrained from deciding on the adequacy of notice service and disposed of the petition accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
