Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
