Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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