Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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HC held that service of notice via online GST portal under 'View Additional Notice/Orders' column is insufficient and violates principles of natural justice. The court invalidated the ex parte order due to improper notice service. Recommended alternative service methods including registered post with acknowledgement, hand delivery, or courier to taxpayer's last known address. The impugned order was set aside and the matter remanded to the respondent for fresh consideration, ensuring the petitioner receives proper legal notification and opportunity to be heard.
HC held that service of notice via online GST portal under 'View Additional Notice/Orders' column is insufficient and violates principles of natural justice. The court invalidated the ex parte order due to improper notice service. Recommended alternative service methods including registered post with acknowledgement, hand delivery, or courier to taxpayer's last known address. The impugned order was set aside and the matter remanded to the respondent for fresh consideration, ensuring the petitioner receives proper legal notification and opportunity to be heard.
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