Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
An unsigned GST assessment summary is invalid because the assessing officer's signature is essential and the defect is not cured by Sections 160 or 169 of the CGST Act. Service of an order without signature is not valid service under Rule 26(3) of the CGST Rules, so delay in challenging it is immaterial. The unsigned Form GST DRC-07 was set aside, and the authority was permitted to conduct a fresh assessment after due notice and by issuing a duly signed summary. The intervening period was directed to be excluded for limitation.
An unsigned GST assessment summary is invalid because the assessing officer's signature is essential and the defect is not cured by Sections 160 or 169 of the CGST Act. Service of an order without signature is not valid service under Rule 26(3) of the CGST Rules, so delay in challenging it is immaterial. The unsigned Form GST DRC-07 was set aside, and the authority was permitted to conduct a fresh assessment after due notice and by issuing a duly signed summary. The intervening period was directed to be excluded for limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
