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...
Absence of a DIN in a GST assessment order was treated as a patent defect sufficient to invalidate the order. Although the writ petitions were delayed, the court noted practical difficulties with electronic portal service under the GST regime and held that such delayed challenges to patently irregular orders could still be entertained subject to deposit of 20% of the disputed tax. The impugned assessment was set aside and the matter remanded for fresh assessment after due hearing, with any amount already paid or recovered adjusted against the required deposit and the pendency period excluded for limitation purposes.
Absence of a DIN in a GST assessment order was treated as a patent defect sufficient to invalidate the order. Although the writ petitions were delayed, the court noted practical difficulties with electronic portal service under the GST regime and held that such delayed challenges to patently irregular orders could still be entertained subject to deposit of 20% of the disputed tax. The impugned assessment was set aside and the matter remanded for fresh assessment after due hearing, with any amount already paid or recovered adjusted against the required deposit and the pendency period excluded for limitation purposes.
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