Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Where scrutiny assessment is completed through the e-proceedings mechanism, the prescribed procedure requires the Assessing Officer to sign the assessment order digitally. Because the assessment order in this case was admittedly passed through e-proceedings but was only manually signed, it did not conform to the binding procedure and the defect vitiated the assessment. The additional legal ground was therefore admitted, the assessment was quashed, and the remaining grounds were treated as academic.
Where scrutiny assessment is completed through the e-proceedings mechanism, the prescribed procedure requires the Assessing Officer to sign the assessment order digitally. Because the assessment order in this case was admittedly passed through e-proceedings but was only manually signed, it did not conform to the binding procedure and the defect vitiated the assessment. The additional legal ground was therefore admitted, the assessment was quashed, and the remaining grounds were treated as academic.
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