Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
HC set aside GST assessment orders due to procedural defects including missing signature of assessing officer and absence of DIN number. Following established precedents, particularly A.V. Bhanoji Row case, the court held that officer's signature on assessment orders cannot be dispensed with, and such defect cannot be rectified under Sections 160 & 169 of CGST Act, 2017. The court emphasized that these procedural requirements are mandatory and their omission renders the assessment orders invalid. Consequently, the impugned assessment orders in Form GST DRC-07 dated 30.04.2024 and Form GST DRC-08 dated 18.01.2022 were set aside, and the petition was allowed.
HC set aside GST assessment orders due to procedural defects including missing signature of assessing officer and absence of DIN number. Following established precedents, particularly A.V. Bhanoji Row case, the court held that officer's signature on assessment orders cannot be dispensed with, and such defect cannot be rectified under Sections 160 & 169 of CGST Act, 2017. The court emphasized that these procedural requirements are mandatory and their omission renders the assessment orders invalid. Consequently, the impugned assessment orders in Form GST DRC-07 dated 30.04.2024 and Form GST DRC-08 dated 18.01.2022 were set aside, and the petition was allowed.
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