Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.
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