Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa, the court determined that absence of a DIN renders the order non-est and invalid. The judgment relied on CBIC Circular No.128/47/2019-GST dated 23.12.2019, which mandates DIN inclusion for validity of proceedings. The court concluded that since the impugned order uploaded to the portal did not contain a DIN, it could not be sustained and must be set aside. The petition was accordingly disposed of.
The HC set aside the GST assessment order that lacked a Document Identification Number (DIN). Following precedent established in Pradeep Goyal v. Union of India (SC) and M/s. Cluster Enterprises v. The Deputy Assistant Commissioner (ST)-2, Kadapa, the court determined that absence of a DIN renders the order non-est and invalid. The judgment relied on CBIC Circular No.128/47/2019-GST dated 23.12.2019, which mandates DIN inclusion for validity of proceedings. The court concluded that since the impugned order uploaded to the portal did not contain a DIN, it could not be sustained and must be set aside. The petition was accordingly disposed of.
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TaxTMI 
TaxTMI 
of 4881 
