BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST mandating DIN, the court held that non-inclusion of DIN invalidates tax proceedings. While quashing the impugned order dated 17-10-2024, HC granted liberty to tax authorities to initiate fresh assessment after proper notice and DIN assignment. The ruling reinforces procedural compliance requirement of DIN in GST proceedings as a mandatory safeguard, consistent with prior Division Bench decisions in similar matters involving procedural irregularities in tax assessments.
HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST mandating DIN, the court held that non-inclusion of DIN invalidates tax proceedings. While quashing the impugned order dated 17-10-2024, HC granted liberty to tax authorities to initiate fresh assessment after proper notice and DIN assignment. The ruling reinforces procedural compliance requirement of DIN in GST proceedings as a mandatory safeguard, consistent with prior Division Bench decisions in similar matters involving procedural irregularities in tax assessments.
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