Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
An unsigned assessment order under GST was treated as patently irregular and inherently defective because a signature on the assessment order is mandatory, and the defect was not cured by the statutory provisions relied upon. Although delay and portal service were raised as objections, the court proceeded on the basis that the order itself was defective and held that delayed writ petitions against such orders may be entertained on condition of deposit of 20% of the disputed tax. The unsigned assessment was set aside, the matter was remanded for fresh adjudication after hearing the taxpayer, coercive recovery steps were lifted, and recoveries already made were to be adjusted.
An unsigned assessment order under GST was treated as patently irregular and inherently defective because a signature on the assessment order is mandatory, and the defect was not cured by the statutory provisions relied upon. Although delay and portal service were raised as objections, the court proceeded on the basis that the order itself was defective and held that delayed writ petitions against such orders may be entertained on condition of deposit of 20% of the disputed tax. The unsigned assessment was set aside, the matter was remanded for fresh adjudication after hearing the taxpayer, coercive recovery steps were lifted, and recoveries already made were to be adjusted.
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