Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
A writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitioner could still file objections in the statutory process; the Court therefore declined to entertain the petition, allowed a further reply to the corrigendum, and directed disposal by a reasoned and speaking order. On jurisdiction, the Court held that the CGST Assistant/Deputy Commissioner was vested with authority under the relevant rules, and a differing rubber-stamp description below the signature did not negate that competence. The jurisdictional objection was rejected.
A writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitioner could still file objections in the statutory process; the Court therefore declined to entertain the petition, allowed a further reply to the corrigendum, and directed disposal by a reasoned and speaking order. On jurisdiction, the Court held that the CGST Assistant/Deputy Commissioner was vested with authority under the relevant rules, and a differing rubber-stamp description below the signature did not negate that competence. The jurisdictional objection was rejected.
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