Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set aside for lack of opportunity of hearing and the matter remanded for fresh consideration, subject to the condition that the taxpayer deposit 25% of the disputed tax within four weeks; the setting aside takes effect from the date of that payment.
When a tax notice was uploaded only on the GST portal and the recipient did not receive the original, the uploading was held insufficient to afford an effective personal hearing; the issuing officer must explore alternative modes of service (including registered post with acknowledgment) before proceeding ex parte. The impugned assessment was set aside for lack of opportunity of hearing and the matter remanded for fresh consideration, subject to the condition that the taxpayer deposit 25% of the disputed tax within four weeks; the setting aside takes effect from the date of that payment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
