DGST Instruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017.
Delhi High Court quashes reassessment proceedings for Assessment years 2016-17 & 2017-18 involving income-escapement under Rs. 50 Lacs
Transfer of case u/s 127: Consent must emerge amongst officers of equal rank by virtue of first part of the Section 127 (2) (a)
An unsigned order is illegal; cannot be saved by taking recourse to s.160, 169 of the Act, 2017: AP HC