Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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