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...
Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law.
Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to notice u/s 148A(b) being delivered to inactive email id. Petitioner filed returns for other assessment years, but mistakenly believed income for AY 2018-19 was below exemption limit. Inability to reply was due to bona fide reasons and sufficient cause. Impugned notice, order violative of natural justice, quashed, matter remitted for fresh consideration in accordance with law.
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