Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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HC invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice to the petitioner. The decision emphasizes procedural compliance in tax assessment documentation, specifically the mandatory requirement of a DIN for administrative orders under the GST Act.
HC invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice to the petitioner. The decision emphasizes procedural compliance in tax assessment documentation, specifically the mandatory requirement of a DIN for administrative orders under the GST Act.
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