#Tax Demand

MP High Court quashes GST demand orders where show cause notices were uploaded under 'Additional Notices' instead of 'View Notices and Orders', rendering them legally non-existent. The ruling reinforces that procedural fairness mandates proper service of notices, not mere portal uploads.

CESTAT Allahabad rules that revenue authorities cannot impose service tax demands solely based on Form-26AS or ITR figures without establishing actual service provision. The judgment reinforces natural justice principles in tax assessments, requiring concrete evidence of taxable services before confirming demands.