Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Where registration had already been cancelled, adjudication could continue only on physical service of the show cause notice because the taxpayer could not be expected to access the Common Portal; service merely by electronic upload was therefore inadequate. The absence of physical notice caused a substantial breach of natural justice and denied an effective opportunity to file objections and be heard. The HC accordingly set aside the adjudication order and remitted the matter for fresh adjudication after physical service of notice, supply of relied-upon documents, and grant of due hearing.
Where registration had already been cancelled, adjudication could continue only on physical service of the show cause notice because the taxpayer could not be expected to access the Common Portal; service merely by electronic upload was therefore inadequate. The absence of physical notice caused a substantial breach of natural justice and denied an effective opportunity to file objections and be heard. The HC accordingly set aside the adjudication order and remitted the matter for fresh adjudication after physical service of notice, supply of relied-upon documents, and grant of due hearing.
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