Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
The HC quashed the impugned unsigned orders u/s 73 of CGST/SGST Acts, holding an unsigned order invalid. It allowed the writ petitions, directing the competent authorities to issue fresh orders with digital or manual signatures. The HC relied on the Division Bench judgment in Silver Oak Villas LLP, which provided an opportunity to file a reply against unsigned show cause notices.
Note: It is a system-generated summary and is for quick reference only.