Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
The ITAT dismissed the revenue's miscellaneous application challenging the penalty under section 271(1)(c) due to the absence of valid proof of approval from the JCIT for imposing the penalty. The revenue failed to produce a duly signed approval document, presenting only unsigned copies dated 17/03/2020, which were rejected based on established precedent requiring signed authorization before issuance. Consequently, without valid approval evidence, the penalty order lacked procedural compliance, leading to the dismissal of the application.
The ITAT dismissed the revenue's miscellaneous application challenging the penalty under section 271(1)(c) due to the absence of valid proof of approval from the JCIT for imposing the penalty. The revenue failed to produce a duly signed approval document, presenting only unsigned copies dated 17/03/2020, which were rejected based on established precedent requiring signed authorization before issuance. Consequently, without valid approval evidence, the penalty order lacked procedural compliance, leading to the dismissal of the application.
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