Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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HC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming non-receipt of show cause notice uploaded only on GST Portal without personal service. Court held that mere portal upload constituted insufficient service, requiring exploration of alternative modes under Section 169(1) including RPAD when taxpayer fails to respond. Ex parte proceedings based solely on empty formalities create multiplicity of litigation and waste judicial resources. Since respondent had already recovered disputed tax from petitioner's bank account, no deposit conditions were imposed. Matter remanded to respondent for fresh consideration with proper service of notice. Petition allowed by way of remand.
HC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming non-receipt of show cause notice uploaded only on GST Portal without personal service. Court held that mere portal upload constituted insufficient service, requiring exploration of alternative modes under Section 169(1) including RPAD when taxpayer fails to respond. Ex parte proceedings based solely on empty formalities create multiplicity of litigation and waste judicial resources. Since respondent had already recovered disputed tax from petitioner's bank account, no deposit conditions were imposed. Matter remanded to respondent for fresh consideration with proper service of notice. Petition allowed by way of remand.
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