Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
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