Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
HC held that uploading show cause notice solely on GST Portal without alternative communication modes constitutes procedural deficiency. While portal notification is valid service, repeated notices without exploring additional communication channels under Section 169 of GST Act renders service ineffective. The ex parte order lacks substantive compliance, potentially triggering unnecessary litigation. The court set aside the impugned order, emphasizing that administrative authorities must diligently ensure comprehensive notice transmission, preferably through registered post, to uphold principles of natural justice and procedural fairness.
HC held that uploading show cause notice solely on GST Portal without alternative communication modes constitutes procedural deficiency. While portal notification is valid service, repeated notices without exploring additional communication channels under Section 169 of GST Act renders service ineffective. The ex parte order lacks substantive compliance, potentially triggering unnecessary litigation. The court set aside the impugned order, emphasizing that administrative authorities must diligently ensure comprehensive notice transmission, preferably through registered post, to uphold principles of natural justice and procedural fairness.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
