- The Kerala High Court ruled that service of an assessment order on the GST portal cannot be challenged as it is a legal mode of service.
- In another case, the Delhi High Court set aside a communication issued by the Superintendent (Anti-Evasion) to a bank manager directing the bank not to permit any debit from the petitioner’s bank account without prior permission of the Department.
- The Court noted that such orders have a serious adverse effect on the business of the taxpayer and levied a cost of Rs. 5000 on the Revenue for not acting in accordance with statutory provisions.
Source Taxmann
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