Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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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