Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Page of 4801
Press 'Enter' after typing page number.
861 to 880 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
