Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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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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