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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
