Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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HC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally invalid. The court emphasized that Rule 142 of GST Rules mandates prescribed Forms requiring signatures, making it a statutory requirement rather than optional. The presence of signature fields in DRC-01 and DRC-07 forms establishes this as a mandatory element. Section 160 of GST Act regarding procedural defects does not protect unsigned notices. The court aligned with precedents from other High Courts and IT Act provisions requiring proper authentication of electronic records. Consequently, the impugned notices and orders without Proper Officer signatures were held invalid and the petition was allowed.
HC ruled that GST show-cause notices and final orders lacking physical or digital signatures of the Proper Officer are legally invalid. The court emphasized that Rule 142 of GST Rules mandates prescribed Forms requiring signatures, making it a statutory requirement rather than optional. The presence of signature fields in DRC-01 and DRC-07 forms establishes this as a mandatory element. Section 160 of GST Act regarding procedural defects does not protect unsigned notices. The court aligned with precedents from other High Courts and IT Act provisions requiring proper authentication of electronic records. Consequently, the impugned notices and orders without Proper Officer signatures were held invalid and the petition was allowed.
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