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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined similar cases and legal provisions, concluding that unsigned orders are legally ineffective. Sections 160 and 169 of the CGST Act do not justify the absence of signatures. Previous judgments from other high courts supported the requirement of signatures for authentication. Consequently, the court set aside/quashed the challenged documents, affirming that the lack of signatures rendered them legally unsustainable.
Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined similar cases and legal provisions, concluding that unsigned orders are legally ineffective. Sections 160 and 169 of the CGST Act do not justify the absence of signatures. Previous judgments from other high courts supported the requirement of signatures for authentication. Consequently, the court set aside/quashed the challenged documents, affirming that the lack of signatures rendered them legally unsustainable.
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