Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Petitioner challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner who couldn't appear or question orders within limitation period. Referring to OLA FLEET case, where impugned order wasn't reflected under 'View Notices and Orders' tab and assessee's replies weren't considered, High Court quashed impugned orders dated 27.12.2023 and 02.02.2023 passed by Assistant Commissioner. Petitioner allowed to treat impugned order as final notice and submit reply within two weeks, as disputed amount deposited with government and no outstanding demand exists.
Petitioner challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner who couldn't appear or question orders within limitation period. Referring to OLA FLEET case, where impugned order wasn't reflected under 'View Notices and Orders' tab and assessee's replies weren't considered, High Court quashed impugned orders dated 27.12.2023 and 02.02.2023 passed by Assistant Commissioner. Petitioner allowed to treat impugned order as final notice and submit reply within two weeks, as disputed amount deposited with government and no outstanding demand exists.
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