Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
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