Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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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.
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