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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer's signature and missing DIN number. Following precedent in A.V. Bhanoji Row, the court affirmed that a signature on assessment orders cannot be dispensed with, and Sections 160 & 169 of CGST Act, 2017 do not rectify such deficiencies. The court also relied on SC's ruling in Pradeep Goyal that orders lacking DIN numbers are non-est and invalid, pursuant to CBIC circular requirements. The petition was disposed of with the impugned assessment order being invalidated on procedural grounds.
The HC set aside the assessment order in Form GST DRC-01 due to two fatal defects: absence of the assessing officer's signature and missing DIN number. Following precedent in A.V. Bhanoji Row, the court affirmed that a signature on assessment orders cannot be dispensed with, and Sections 160 & 169 of CGST Act, 2017 do not rectify such deficiencies. The court also relied on SC's ruling in Pradeep Goyal that orders lacking DIN numbers are non-est and invalid, pursuant to CBIC circular requirements. The petition was disposed of with the impugned assessment order being invalidated on procedural grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
