Interesting case : Sending of notice to old address of assessee in a mechanical way would result in proceeding as null and void
HC directed GST authorities not to impose demand/penalty as revised GSTR-3B was filed manually due to problem in system
Sec. 271AAA penalty deleted as assessee disclosed manner of earning undisclosed income; SLP dismissed
Notice issued on dead person was invalid, such notice could not bind legal heirs unless proper notice was issued on them
Interesting case: Interest recovered directly from bank account through electronic clearing system is also liable for TDS