Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
