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Fate of unsigned GST orders
Omission to sign the order cannot be covered under the safeguards of “any mistake, defect or omission” under Section 160 ibid. An unsigned order is no order in the eyes of law. Mere uploading of the unsigned order would not cure the defect related to validity of the order.
Can cross-examination be refused for ITC denial on purchases from cancelled dealers?
Where ITC is denied on purchases from cancelled dealers, the taxable person should seek cross-examination of witnesses or authors of relied upon documents as a matter of right and use such opportunity judiciously. Denial of the right to cross-examine can cause grave and serious prejudice.
GST circular clarifying taxability of corporate guarantee stayed by P&H HC
CBIC clarification on taxability of corporate guarantee is stayed upon allegation that it forecloses discretion or judgment that may be exercised by the quasi-judicial authorities by clarifying provisions in the nature of adjudication.