Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Faceless assessment procedure requires that any draft assessment proposing variation prejudicial to the taxpayer be examined and the taxpayer be given an opportunity to show cause before finalisation; failure to communicate such draft and to afford show cause opportunity is a breach of the mandatory procedure. Because the Revenue conceded no draft was communicated and no opportunity was given, the final assessment under section 143(3) and consequent demand notice were quashed for non compliance with the faceless assessment requirements, and the petition disposed of with no order as to costs.
Faceless assessment procedure requires that any draft assessment proposing variation prejudicial to the taxpayer be examined and the taxpayer be given an opportunity to show cause before finalisation; failure to communicate such draft and to afford show cause opportunity is a breach of the mandatory procedure. Because the Revenue conceded no draft was communicated and no opportunity was given, the final assessment under section 143(3) and consequent demand notice were quashed for non compliance with the faceless assessment requirements, and the petition disposed of with no order as to costs.
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