Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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HC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found insufficient efforts to ensure effective communication with the petitioner. The HC emphasized that merely uploading notices on the GST portal does not constitute proper service, especially when alternative notification methods under Section 169 were available. The court highlighted the need for officers to apply due diligence in serving notices to prevent ex parte orders that could lead to unnecessary litigation. The matter was remanded for fresh consideration, with the petitioner willing to pay 25% of the disputed tax, thus ensuring principles of natural justice were upheld.
HC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found insufficient efforts to ensure effective communication with the petitioner. The HC emphasized that merely uploading notices on the GST portal does not constitute proper service, especially when alternative notification methods under Section 169 were available. The court highlighted the need for officers to apply due diligence in serving notices to prevent ex parte orders that could lead to unnecessary litigation. The matter was remanded for fresh consideration, with the petitioner willing to pay 25% of the disputed tax, thus ensuring principles of natural justice were upheld.
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