Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
A signed assessment order is mandatory under the CGST framework, and absence of the assessing officer's signature means the order is not validly served under Rule 26(3). The court also treated non-mention of a DIN in GST proceedings as affecting the validity of the proceeding. On that basis, the impugned assessment order was set aside, and delay in filing the writ petition was held immaterial because there was no service of the unsigned order. Liberty was granted to complete a fresh assessment after issuing notice and passing a duly signed order containing a DIN, with the intervening period excluded for limitation.
A signed assessment order is mandatory under the CGST framework, and absence of the assessing officer's signature means the order is not validly served under Rule 26(3). The court also treated non-mention of a DIN in GST proceedings as affecting the validity of the proceeding. On that basis, the impugned assessment order was set aside, and delay in filing the writ petition was held immaterial because there was no service of the unsigned order. Liberty was granted to complete a fresh assessment after issuing notice and passing a duly signed order containing a DIN, with the intervening period excluded for limitation.
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