Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC allowed the petition, set aside the impugned order dated 06.01.2025 and remanded the matter to the AO for fresh proceedings in accordance with law. The court accepted that although an appeal had been initially rejected on limitation grounds, the validity of the underlying order was vitiated by non-inclusion of the DIN as required under the GST Act and related administrative instructions; consequently the impugned order is treated as invalid and requires fresh adjudication. The AO is directed to proceed afresh, ensuring statutory formalities (including DIN compliance) are observed and to decide the matter on merits within the statutory framework.
The HC allowed the petition, set aside the impugned order dated 06.01.2025 and remanded the matter to the AO for fresh proceedings in accordance with law. The court accepted that although an appeal had been initially rejected on limitation grounds, the validity of the underlying order was vitiated by non-inclusion of the DIN as required under the GST Act and related administrative instructions; consequently the impugned order is treated as invalid and requires fresh adjudication. The AO is directed to proceed afresh, ensuring statutory formalities (including DIN compliance) are observed and to decide the matter on merits within the statutory framework.
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