Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Page of 4805
Press 'Enter' after typing page number.
1201 to 1220 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfilling empty formalities without ensuring effective communication defeats the purpose and leads to multiplicity of litigation. The matter was remanded to respondent for fresh consideration, conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The petition was allowed by way of remand, emphasizing that officers must apply their minds to ensure meaningful service rather than mechanical compliance.
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfilling empty formalities without ensuring effective communication defeats the purpose and leads to multiplicity of litigation. The matter was remanded to respondent for fresh consideration, conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The petition was allowed by way of remand, emphasizing that officers must apply their minds to ensure meaningful service rather than mechanical compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
