Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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