Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
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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