Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Circular No. 19/2019 requires a Document Identification Number...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Circular No. 19/2019 requires a Document Identification Number (DIN) to ensure authenticity and an audit trail for departmental communications. Where manually prepared orders are uploaded for DIN generation, initially communicated electronically, and promptly followed by an intimation correctly stating the DIN assigned to the enclosed order, the procedure constitutes substantial compliance. The manual-communication exception requiring prior approval does not apply to such electronic communications. A typographical error entering the intimation letter's DIN instead of the order's DIN does not invalidate the order if the intimation correctly identifies the order and its DIN. The Tribunal's quashing of the DRP directions and revisional order was set aside, with remand for remaining issues.
Circular No. 19/2019 requires a Document Identification Number (DIN) to ensure authenticity and an audit trail for departmental communications. Where manually prepared orders are uploaded for DIN generation, initially communicated electronically, and promptly followed by an intimation correctly stating the DIN assigned to the enclosed order, the procedure constitutes substantial compliance. The manual-communication exception requiring prior approval does not apply to such electronic communications. A typographical error entering the intimation letter's DIN instead of the order's DIN does not invalidate the order if the intimation correctly identifies the order and its DIN. The Tribunal's quashing of the DRP directions and revisional order was set aside, with remand for remaining issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
