Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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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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