Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Absence of a Document Identification Number in a GST assessment...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities exist.
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Absence of a Document Identification Number in a GST assessment order is described as an inherent defect that invalidates the order. The text notes that portal upload is a statutory mode of service, and a registered person's ignorance of or inability to access the portal ordinarily does not justify delay. However, it states that delayed writ challenges to assessment orders with patent irregularities may be entertained on deposit of 20% of the disputed tax, balancing taxpayer hardship and tax administration. The assessment was set aside and remanded for fresh adjudication after hearing, with all issues left open, subject to that deposit.
Absence of a Document Identification Number in a GST assessment order is described as an inherent defect that invalidates the order. The text notes that portal upload is a statutory mode of service, and a registered person's ignorance of or inability to access the portal ordinarily does not justify delay. However, it states that delayed writ challenges to assessment orders with patent irregularities may be entertained on deposit of 20% of the disputed tax, balancing taxpayer hardship and tax administration. The assessment was set aside and remanded for fresh adjudication after hearing, with all issues left open, subject to that deposit.
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