Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
Where an assessment order was passed without affording a personal hearing and service was effected solely by portal upload, the article emphasises that an issuing officer must assess the effectiveness of service and, if portal notices elicit no response, explore other statutory modes of service (preferably registered post acknowledgement) before proceeding. Mere formal portal compliance leading to ex parte assessment undermines the GST scheme and multiplicity of litigation. The impugned assessment was set aside for defective procedure and the matter remitted for fresh consideration, conditional on the taxpayer depositing ten percent of the disputed tax and being given a clear 14 day notice for personal hearing.
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