Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
A High Court held that recovery proceedings for tax demand cannot be maintained unless the foundational assessment order and notice of demand exist and have been served on the assessee. Where the respondents admitted that the assessment records were untraceable and there was no material showing service of the order or demand particulars, no enforceable demand arose, so the recovery notices and portal demand were quashed. The Court also held that, absent service of the assessment order with the demand notice, interest could not be levied and the assessee could not be treated as in default for that period, even if the order is later traced.
A High Court held that recovery proceedings for tax demand cannot be maintained unless the foundational assessment order and notice of demand exist and have been served on the assessee. Where the respondents admitted that the assessment records were untraceable and there was no material showing service of the order or demand particulars, no enforceable demand arose, so the recovery notices and portal demand were quashed. The Court also held that, absent service of the assessment order with the demand notice, interest could not be levied and the assessee could not be treated as in default for that period, even if the order is later traced.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
