Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
