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...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
