Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The HC set aside the impugned assessment order in Form GST DRC-07 dated 23.01.2025 due to the absence of the assessing officer's signature, rendering the order invalid. Citing precedent from multiple Division Bench rulings, the Court reaffirmed that the signature on an assessment order is mandatory and cannot be cured by Sections 160 and 169 of the CGST Act, 2017. The matter was remitted to the 1st respondent for fresh assessment, mandating issuance of notice and proper signing of the new order. The limitation period is tolled from the date of the original impugned order until receipt of this judgment. The Writ Petition was accordingly disposed of with these directions.
The HC set aside the impugned assessment order in Form GST DRC-07 dated 23.01.2025 due to the absence of the assessing officer's signature, rendering the order invalid. Citing precedent from multiple Division Bench rulings, the Court reaffirmed that the signature on an assessment order is mandatory and cannot be cured by Sections 160 and 169 of the CGST Act, 2017. The matter was remitted to the 1st respondent for fresh assessment, mandating issuance of notice and proper signing of the new order. The limitation period is tolled from the date of the original impugned order until receipt of this judgment. The Writ Petition was accordingly disposed of with these directions.
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