Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Effective service by upload on the GST common portal does not supplant the taxpayer's right to be heard; the HC held that an assessment order passed without effective service and without affording a personal hearing is infirm and was set aside. Where portal notices elicit no response, the officer must apply mind and invoke other valid modes of service rather than rely on repeated portal reminders; failure to do so risks ineffective service and ex parte orders. The matter was remitted for fresh consideration subject to the petitioner depositing 25%, filing a reply within three weeks, and issuance of a clear 14 day notice for personal hearing before disposal on merits.
Effective service by upload on the GST common portal does not supplant the taxpayer's right to be heard; the HC held that an assessment order passed without effective service and without affording a personal hearing is infirm and was set aside. Where portal notices elicit no response, the officer must apply mind and invoke other valid modes of service rather than rely on repeated portal reminders; failure to do so risks ineffective service and ex parte orders. The matter was remitted for fresh consideration subject to the petitioner depositing 25%, filing a reply within three weeks, and issuance of a clear 14 day notice for personal hearing before disposal on merits.
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