Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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