Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
