Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
