Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
Case-Laws
GST
The core issue is validity of service and jurisdiction in issuance of a Section 73 notice where no personal hearing occurred and the taxpayer failed to reply; the court held that portal upload alone, without considered attempts under Section 169(1) (eg. RPAD), may be ineffective and amounts to mere formality, so service was deficient – consequence: t
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