Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
In GST assessment proceedings, an order in Form DRC-07 issued without the assessing officer's signature is invalid; the signature is indispensable, and the defect is not cured by the provisions considered in earlier decisions. An unsigned order is also not validly served, so delay in approaching the Court cannot be used against the taxpayer where no lawful service occurred. The unsigned assessment order was set aside, but the authority was given liberty to make a fresh assessment after notice and issue a signed order, with the intervening period excluded for limitation purposes.
In GST assessment proceedings, an order in Form DRC-07 issued without the assessing officer's signature is invalid; the signature is indispensable, and the defect is not cured by the provisions considered in earlier decisions. An unsigned order is also not validly served, so delay in approaching the Court cannot be used against the taxpayer where no lawful service occurred. The unsigned assessment order was set aside, but the authority was given liberty to make a fresh assessment after notice and issue a signed order, with the intervening period excluded for limitation purposes.
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