Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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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