Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer's signature and missing Document Identification Number (DIN). Following precedents established in A.V. Bhanoji Row and M/s. SRK Enterprises, the Court affirmed that an officer's signature cannot be dispensed with, and Sections 160 and 169 of CGST Act, 2017 cannot rectify such deficiency. Regarding the DIN requirement, the Court relied on the Supreme Court's ruling in Pradeep Goyal, which held that orders without DIN numbers are non-est and invalid, consistent with CBIC circulars. Consequently, the impugned assessment order was set aside and the petition disposed of.
The HC invalidated a GST assessment order in Form GST DRC-07 due to two fatal defects: absence of the assessing officer's signature and missing Document Identification Number (DIN). Following precedents established in A.V. Bhanoji Row and M/s. SRK Enterprises, the Court affirmed that an officer's signature cannot be dispensed with, and Sections 160 and 169 of CGST Act, 2017 cannot rectify such deficiency. Regarding the DIN requirement, the Court relied on the Supreme Court's ruling in Pradeep Goyal, which held that orders without DIN numbers are non-est and invalid, consistent with CBIC circulars. Consequently, the impugned assessment order was set aside and the petition disposed of.
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