Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Page of 4798
Press 'Enter' after typing page number.
1161 to 1180 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
