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...
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
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