Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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A GST assessment order in Form GST DRC-07 issued without the assessing officer's signature is inherently invalid, because the signature is an indispensable requirement and its absence is a patent irregularity. Although the respondents objected on delay and relied on portal upload as service, the writ challenge was entertained in view of the defective order and practical difficulties under the online GST regime. The Court held that such delayed writ petitions may be considered on deposit of 20% of the disputed tax. The unsigned order was set aside and the matter remanded for fresh assessment after giving the assessee an opportunity of hearing.
A GST assessment order in Form GST DRC-07 issued without the assessing officer's signature is inherently invalid, because the signature is an indispensable requirement and its absence is a patent irregularity. Although the respondents objected on delay and relied on portal upload as service, the writ challenge was entertained in view of the defective order and practical difficulties under the online GST regime. The Court held that such delayed writ petitions may be considered on deposit of 20% of the disputed tax. The unsigned order was set aside and the matter remanded for fresh assessment after giving the assessee an opportunity of hearing.
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