Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
Note: It is a system-generated summary and is for quick reference only.
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