Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
An unsigned assessment order is invalid, because the assessing officer's signature is mandatory and Sections 160 and 169 of the CGST Act do not cure that defect. Service of an unsigned order cannot be treated as valid service under Rule 26(3) of the CGST Rules, so an objection based on delay in filing the writ petition failed. The impugned assessment order was set aside, liberty was reserved to complete a fresh assessment after due notice and with a duly signed order, and the intervening period was directed to be excluded for limitation.
An unsigned assessment order is invalid, because the assessing officer's signature is mandatory and Sections 160 and 169 of the CGST Act do not cure that defect. Service of an unsigned order cannot be treated as valid service under Rule 26(3) of the CGST Rules, so an objection based on delay in filing the writ petition failed. The impugned assessment order was set aside, liberty was reserved to complete a fresh assessment after due notice and with a duly signed order, and the intervening period was directed to be excluded for limitation.
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