Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
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