https://www.taxtmi.com/caselaws?id=450698 The HC held that service of notice under Section 12A(1)(ac)(iii) proceedings was invalid when only placed on the department's e-portal without direct communication to the petitioner. The court ruled that individuals/companies cannot be expected to continuously monitor departmental e-portals and that proper notice communication is essential before initiating action. Finding violation of natural justice principles due to lack of sufficient opportunity to respond, the court allowed the writ petition, quashed the impugned order, and directed the department to serve proper notice allowing the petitioner to file reply before passing fresh orders. en-us Mon, 04 Mar 2024 00:00:00 +0530 Fri, 03 May 2024 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450698 The HC held that service of notice under Section 12A(1)(ac)(iii) proceedings was invalid when only placed on the department's e-portal without direct communication to the petitioner. The court ruled that individuals/companies cannot be expected to continuously monitor departmental e-portals and that proper notice communication is essential before initiating action. Finding violation of natural justice principles due to lack of sufficient opportunity to respond, the court allowed the writ petition, quashed the impugned order, and directed the department to serve proper notice allowing the petitioner to file reply before passing fresh orders. Case-Laws Income Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450698