Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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HC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digital signatures as mandated by Rule 26(3) of Jharkhand GST Rules, 2017. The court found the notices and subsequent order (Annexure-7 and 8) vitiated by the signature defect. While setting aside these documents, the HC granted liberty to respondents to reinitiate proceedings correctly, ensuring proper digital authentication, providing opportunity for reply, and passing a reasoned order in compliance with legal requirements.
HC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digital signatures as mandated by Rule 26(3) of Jharkhand GST Rules, 2017. The court found the notices and subsequent order (Annexure-7 and 8) vitiated by the signature defect. While setting aside these documents, the HC granted liberty to respondents to reinitiate proceedings correctly, ensuring proper digital authentication, providing opportunity for reply, and passing a reasoned order in compliance with legal requirements.
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