Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and CBIC circular No. 128/47/2019-GST, the court determined that orders without DIN are non-est and invalid. The ruling aligns with previous HC Division Bench decisions in Cluster Enterprises and Sai Manikanta cases which established that non-mention of DIN invalidates proceedings. Court granted liberty to revenue authorities to conduct fresh assessment after proper notice to assessee and assignment of DIN number. The Form GST DRC-07 dated 26.06.2024 was consequently invalidated, emphasizing procedural compliance requirement in GST administration.
HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following SC precedent in Pradeep Goyal case and CBIC circular No. 128/47/2019-GST, the court determined that orders without DIN are non-est and invalid. The ruling aligns with previous HC Division Bench decisions in Cluster Enterprises and Sai Manikanta cases which established that non-mention of DIN invalidates proceedings. Court granted liberty to revenue authorities to conduct fresh assessment after proper notice to assessee and assignment of DIN number. The Form GST DRC-07 dated 26.06.2024 was consequently invalidated, emphasizing procedural compliance requirement in GST administration.
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