Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service modes under Section 169 of GST Act, rendering the original order invalid. The matter was remanded for fresh consideration, providing the petitioner an opportunity to respond to the show cause notice through proper communication channels.
HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service modes under Section 169 of GST Act, rendering the original order invalid. The matter was remanded for fresh consideration, providing the petitioner an opportunity to respond to the show cause notice through proper communication channels.
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