Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
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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