Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
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.
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