Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
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