Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attached to filing such appeal (pre-deposit requirement), and the writ court must not bypass those conditions. The petition was disposed directing availing of the appellate forum without expressing opinion on merits, and interlocutory applications stood disposed.
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attached to filing such appeal (pre-deposit requirement), and the writ court must not bypass those conditions. The petition was disposed directing availing of the appellate forum without expressing opinion on merits, and interlocutory applications stood disposed.
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