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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The ITAT held that an unsigned assessment order is a nullity and cannot be subsequently validated by signing after service on the assessee. The assessment order dated 22.01.2025 for AY 2022-23 was found to be unsigned both on record and on the ITBA portal. The Tribunal rejected the Revenue's contention that the defect was curable, emphasizing that non-signature renders the order incomplete and invalid. Reliance was placed on precedent where a coordinate bench quashed a similarly unsigned assessment order. Consequently, the ITAT quashed the impugned unsigned assessment order, affirming that such an order lacks legal validity and cannot be treated as a valid assessment.
The ITAT held that an unsigned assessment order is a nullity and cannot be subsequently validated by signing after service on the assessee. The assessment order dated 22.01.2025 for AY 2022-23 was found to be unsigned both on record and on the ITBA portal. The Tribunal rejected the Revenue's contention that the defect was curable, emphasizing that non-signature renders the order incomplete and invalid. Reliance was placed on precedent where a coordinate bench quashed a similarly unsigned assessment order. Consequently, the ITAT quashed the impugned unsigned assessment order, affirming that such an order lacks legal validity and cannot be treated as a valid assessment.
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