Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Penalty under section 270A for under-reporting or misreporting is valid only when the exact statutory limb under section 270A(2) is specifically identified in the notice and the penalty order. Where the Assessing Officer failed to specify the applicable clause, the foundation of the penalty proceedings was treated as defective. Relying on the jurisdictional High Court ruling in Schneider Electric South East Asia, the Tribunal treated the proceedings as bad in law, quashed the notice and penalty order, and deleted the penalty.
Penalty under section 270A for under-reporting or misreporting is valid only when the exact statutory limb under section 270A(2) is specifically identified in the notice and the penalty order. Where the Assessing Officer failed to specify the applicable clause, the foundation of the penalty proceedings was treated as defective. Relying on the jurisdictional High Court ruling in Schneider Electric South East Asia, the Tribunal treated the proceedings as bad in law, quashed the notice and penalty order, and deleted the penalty.
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