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...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
After cancellation of GST registration, an adjudication notice...
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
After cancellation of GST registration, an adjudication notice uploaded only on the common portal was not valid service because the taxpayer could no longer be expected to monitor the portal. Physical service was required under the service provisions, and its absence denied the opportunity to file a reply or objection and to be heard, breaching natural justice and the statutory hearing right. The HC set aside the adjudication order and remitted the matter for fresh decision after physical notice, supply of relied upon documents, and a proper hearing.
After cancellation of GST registration, an adjudication notice uploaded only on the common portal was not valid service because the taxpayer could no longer be expected to monitor the portal. Physical service was required under the service provisions, and its absence denied the opportunity to file a reply or objection and to be heard, breaching natural justice and the statutory hearing right. The HC set aside the adjudication order and remitted the matter for fresh decision after physical notice, supply of relied upon documents, and a proper hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
