Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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.
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