Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC held that Section 169 of the Tamil Nadu GST Act mandates service of notices on assessees either in person, by registered post, or to the registered email ID as alternative modes. Only upon failure or impracticability of these modes can the State make publication of notices/orders on the web portal or newspaper as an additional step. Mere uploading on the portal without attempting the primary modes violates principles of natural justice. The impugned assessment orders were set aside and remanded to comply with Section 169 requirements.
The HC held that Section 169 of the Tamil Nadu GST Act mandates service of notices on assessees either in person, by registered post, or to the registered email ID as alternative modes. Only upon failure or impracticability of these modes can the State make publication of notices/orders on the web portal or newspaper as an additional step. Mere uploading on the portal without attempting the primary modes violates principles of natural justice. The impugned assessment orders were set aside and remanded to comply with Section 169 requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
