Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
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.
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