Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer's signature and omission of the Document Identification Number (DIN). Relying on A.V. Bhanoji Row (2023), the court affirmed that an officer's signature on assessment orders is mandatory and cannot be rectified under Sections 160 & 169 of CGST Act, 2017. Additionally, following M/s. Cluster Enterprises (2024) and CBIC Circular No.128/47/2019-GST, the court held that omission of DIN number invalidates such proceedings. These procedural deficiencies rendered the assessment order legally untenable, resulting in its invalidation.
The HC set aside the impugned assessment order due to two fatal defects: absence of the assessing officer's signature and omission of the Document Identification Number (DIN). Relying on A.V. Bhanoji Row (2023), the court affirmed that an officer's signature on assessment orders is mandatory and cannot be rectified under Sections 160 & 169 of CGST Act, 2017. Additionally, following M/s. Cluster Enterprises (2024) and CBIC Circular No.128/47/2019-GST, the court held that omission of DIN number invalidates such proceedings. These procedural deficiencies rendered the assessment order legally untenable, resulting in its invalidation.
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