Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The HC set aside the impugned assessment order dated 21.01.2025 due to violation of natural justice principles, as the petitioner was not afforded a personal hearing and was unaware of the show cause notice served solely via the GST Portal. The Court held that mere portal upload does not constitute effective service when no response is received, and the assessing officer must consider alternative service modes under Section 169 of the GST Act to ensure proper notice. The Court emphasized that passing ex parte orders after fulfilling only formalities leads to unnecessary litigation. Noting that 55% of the disputed tax had already been recovered, the HC remanded the matter to the respondent for fresh consideration, disposing of the petition accordingly.
The HC set aside the impugned assessment order dated 21.01.2025 due to violation of natural justice principles, as the petitioner was not afforded a personal hearing and was unaware of the show cause notice served solely via the GST Portal. The Court held that mere portal upload does not constitute effective service when no response is received, and the assessing officer must consider alternative service modes under Section 169 of the GST Act to ensure proper notice. The Court emphasized that passing ex parte orders after fulfilling only formalities leads to unnecessary litigation. Noting that 55% of the disputed tax had already been recovered, the HC remanded the matter to the respondent for fresh consideration, disposing of the petition accordingly.
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