Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
A High Court disposed of the writ petition as premature and directed the Deputy Commissioner of State Tax to pass an order on the impugned notice within one week, since a hearing on the notice had already been concluded. The Court noted that the petitioner could move an interim stay application before the GST Tribunal after the portal became available for such filings. It further directed that any contemplated recovery must be preceded by 10 days' prior notice, and kept all contentions open.
A High Court disposed of the writ petition as premature and directed the Deputy Commissioner of State Tax to pass an order on the impugned notice within one week, since a hearing on the notice had already been concluded. The Court noted that the petitioner could move an interim stay application before the GST Tribunal after the portal became available for such filings. It further directed that any contemplated recovery must be preceded by 10 days' prior notice, and kept all contentions open.
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