Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was uploaded by the competent authority, the Court relied on previous decisions to establish that an unsigned order cannot be considered valid. It emphasized the importance of signatures and concluded that the order in question lacked legal standing. Consequently, the Court allowed the petition and directed the respondent authorities to issue fresh orders in compliance with the law.
Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was uploaded by the competent authority, the Court relied on previous decisions to establish that an unsigned order cannot be considered valid. It emphasized the importance of signatures and concluded that the order in question lacked legal standing. Consequently, the Court allowed the petition and directed the respondent authorities to issue fresh orders in compliance with the law.
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