Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceedings lacking a DIN number cannot be sustained. The petition was disposed of with the impugned proceedings dated 18.07.2023 set aside, granting liberty to the respondent to conduct fresh assessment after proper notice and assigning a DIN number to the order.
The HC set aside the assessment order due to the absence of a Document Identification Number (DIN), ruling it non-est and invalid. Following precedents established in Pradeep Goyal v. Union of India and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner, along with CBIC Circular No.128/47/2019-GST, the court determined that proceedings lacking a DIN number cannot be sustained. The petition was disposed of with the impugned proceedings dated 18.07.2023 set aside, granting liberty to the respondent to conduct fresh assessment after proper notice and assigning a DIN number to the order.
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