Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
An assessment order issued under the GST regime without a Document Identification Number was treated as non-est and unsustainable, following the principle that a DIN is mandatory for validity. The Court also held that a writ petition challenging the original assessment remained maintainable even though the statutory appeal had been dismissed as time-barred, since the challenge was directed to the invalidity of the foundational order. The assessment order was set aside and the matter remanded to the Assessing Officer for fresh consideration in accordance with law, with exclusion of the intervening period for limitation purposes.
An assessment order issued under the GST regime without a Document Identification Number was treated as non-est and unsustainable, following the principle that a DIN is mandatory for validity. The Court also held that a writ petition challenging the original assessment remained maintainable even though the statutory appeal had been dismissed as time-barred, since the challenge was directed to the invalidity of the foundational order. The assessment order was set aside and the matter remanded to the Assessing Officer for fresh consideration in accordance with law, with exclusion of the intervening period for limitation purposes.
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