Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
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...
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The HC refused to quash an ex parte GST adjudication order where the assessee had neither replied to the show cause notice nor filed a statutory appeal within limitation. It accepted that, after the portal upgrade on 16.01.2024, notices uploaded under the "Additional Notices and Orders" tab were visible, so earlier decisions on non-visibility were inapplicable. The writ petition was therefore not entertained on the alleged notice defect, the Section 107 appellate remedy being the ordinary course. However, because the appeal period had expired during pendency of the writ, the Court granted a conditional opportunity to file a reply and seek reconsideration upon deposit of 50% of the tax and penalty, excluding interest.
The HC refused to quash an ex parte GST adjudication order where the assessee had neither replied to the show cause notice nor filed a statutory appeal within limitation. It accepted that, after the portal upgrade on 16.01.2024, notices uploaded under the "Additional Notices and Orders" tab were visible, so earlier decisions on non-visibility were inapplicable. The writ petition was therefore not entertained on the alleged notice defect, the Section 107 appellate remedy being the ordinary course. However, because the appeal period had expired during pendency of the writ, the Court granted a conditional opportunity to file a reply and seek reconsideration upon deposit of 50% of the tax and penalty, excluding interest.
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