Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
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