Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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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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