Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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.
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