Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
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