Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
GST portal availability is a statutory method of serving notices and orders, but its use must afford a meaningful opportunity to respond and be heard in demand proceedings. Section 169 recognises portal upload and e-mail as service modes, while Sections 73 and 75 require a show-cause response, consideration of representations and a hearing before an adverse decision. Rule 142 requires electronic DRC-01 and DRC-07 summaries alongside the underlying statutory process; summaries do not replace the full notice or reasoned order. Portal-only service may be vulnerable where notices are inaccessible, technically unreliable, or produce an ex parte order without effective communication. Actual participation may cure prejudice, whereas ineffective service may justify remand while preserving adjudication on merits.
GST portal availability is a statutory method of serving notices and orders, but its use must afford a meaningful opportunity to respond and be heard in demand proceedings. Section 169 recognises portal upload and e-mail as service modes, while Sections 73 and 75 require a show-cause response, consideration of representations and a hearing before an adverse decision. Rule 142 requires electronic DRC-01 and DRC-07 summaries alongside the underlying statutory process; summaries do not replace the full notice or reasoned order. Portal-only service may be vulnerable where notices are inaccessible, technically unreliable, or produce an ex parte order without effective communication. Actual participation may cure prejudice, whereas ineffective service may justify remand while preserving adjudication on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
