Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Page of 4821
Press 'Enter' after typing page number.
4001 to 4020 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court relied on CBIC circular No.128/47/2019-GST and previous Division Bench ruling which established that absence of DIN number compromises proceeding validity. Assessment order uploaded to portal without DIN was set aside, emphasizing mandatory compliance with electronic documentation requirements under GST framework. Petition allowed, reinforcing procedural requirement that all GST-related communications must contain valid DIN for legal enforceability.
HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court relied on CBIC circular No.128/47/2019-GST and previous Division Bench ruling which established that absence of DIN number compromises proceeding validity. Assessment order uploaded to portal without DIN was set aside, emphasizing mandatory compliance with electronic documentation requirements under GST framework. Petition allowed, reinforcing procedural requirement that all GST-related communications must contain valid DIN for legal enforceability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
