Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Absence of a Document Identification Number in the assessment order was treated as an inherent defect going to the validity of the order itself, and the High Court set it aside on that ground, following earlier decisions. The matter was remanded to the Assessing Officer for fresh consideration after granting the assessee an opportunity of hearing. On the delayed writ challenge, the Court did not finally decide the service dispute but accepted that practical difficulties in the GST portal regime and the patent irregularity in the order justified consideration of the petition, subject to deposit of 20% of the disputed tax, with adjustment of amounts already paid or recovered.
Absence of a Document Identification Number in the assessment order was treated as an inherent defect going to the validity of the order itself, and the High Court set it aside on that ground, following earlier decisions. The matter was remanded to the Assessing Officer for fresh consideration after granting the assessee an opportunity of hearing. On the delayed writ challenge, the Court did not finally decide the service dispute but accepted that practical difficulties in the GST portal regime and the patent irregularity in the order justified consideration of the petition, subject to deposit of 20% of the disputed tax, with adjustment of amounts already paid or recovered.
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