|
Particulars |
Oneliner |
|
2025(03)LCX0140
Kolkata Tribunal
Raza International |
Commissioner (Appeals) is obligated to pass a detailed ex-parte order
after reviewing the importer Statement of Facts and Grounds of Appeal,
regardless of the importer presence at the hearing. |
|
2025(02)LCX0129
Telangana High Court
Bigleap Technologies and Solutions
Private Limited |
Unsigned show-cause notices and final orders
under GST even when uploaded online are invalid because the signature
column in the prescribed forms constitutes a mandatory statutory
requirement for authenticity. |
|
2025(02)LCX0129
Telangana High Court
Bigleap Technologies and Solutions
Private Limited |
Unsigned show-cause notices and final orders
under GST even when uploaded online are invalid because the signature
column in the prescribed forms constitutes a mandatory statutory
requirement for authenticity. |
|
2025(02)LCX0102
Delhi High Court
Mintellectuals LLP |
Order and SCN are set aside as neither the
SCN nor the impugned order had digital or scanned signatures, making
them invalid |
|
2025(02)LCX0094
Chennai Tribunal
Kamachi Steels Ltd. |
Demand for the normal limitation period
regarding improper scrap metal imports is upheld but the extended period
demand is set aside as it was not explicitly stated in the original SCN |
|
2024(12)LCX0478
Gauhati High Court
Rosida Sultana |
Issuance of the Summary of the SCN, Summary
of the Statement and Summary of the Order do not dispense with the
requirement of issuance of a proper SCN and Statement as well as passing
of the Order as per the mandate of Section 73 of CGST Act by the Proper
Officer. |
|
2024(12)LCX0461
Andhra Pradesh High Court
Arikatia Venkateswarlu |
Assessment order is set aside for lacking
the assessing officers signature and allowed a fresh assessment to be
conducted |
