Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Page of 4809
Press 'Enter' after typing page number.
2061 to 2080 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under "additional notices and orders" on the GST portal were not easily accessible and thus escaped the petitioner's attention. While Section 169 permits service via the common portal, the Court emphasized that the purpose of service is to make assessees aware of communications. The Court directed respondents to allow the petitioner to file a response within 30 days and for the notice to be properly adjudicated. The HC left open the question of whether email notifications should accompany portal uploads to ensure effective service.
The HC quashed the impugned order where a demand notice was challenged for improper service. Following Anhad Impex precedent, the Court found that notices uploaded under "additional notices and orders" on the GST portal were not easily accessible and thus escaped the petitioner's attention. While Section 169 permits service via the common portal, the Court emphasized that the purpose of service is to make assessees aware of communications. The Court directed respondents to allow the petitioner to file a response within 30 days and for the notice to be properly adjudicated. The HC left open the question of whether email notifications should accompany portal uploads to ensure effective service.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
