Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
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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